A restaurant that was stopped the business activities and want to cancellation of registration, give opinion about the Procedure please. Also that Restaurant not availed Any ITC from starting point to ending point.
Ok, in my opinion you file Annual return also , even if it is optional , because last date is 31-12-2021 , after that you can file application for cancellation of registration . After approval you have to file GSTR 10 mandatory . Take opinion of your CA as well .
CAclubindia
