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closure of GST number -reg

Maya (Student) (658 Points)

04 July 2019

Dear frds / experts,
One of the MSME manufacturing company has been shut down and planning to close that unit. Now plz kindly let me know how to close it's registration number? and what are it's procedures or to be followed to close it?

Thanks in advance.

-Maya.

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5 Replies

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 04 July 2019

all the returns up-to-date must be filed and there is no liability to pay , if any.

and cancellation of gst registration executes with filing of GSTR_10 (final return) after paying all taxes , if dues .

thanks !!

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 04 July 2019

after filing the return status shown as GSTIN cancelled

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 04 July 2019

you can file gstr_10 from the GST PORTAL after login under the section returns >> final return

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 04 July 2019

after filing the return , the status will be filed and even after the cancellation you will be enable to login so do not worry now after the cancellation there is no liability to filed any returns .

Maya (Student) (658 Points)
Replied 04 July 2019

Thanks for your valuable & detailed information. And before filing the the final return, if there is any unclaimed ITC, Is there any way to get it as refund amount?