Hello All,
One Composition scheme gst registered person has not filed his quarterly returns from Oct-Dec 2018 quarter. The department had issued SCN on Nov 2019 to which he failed to reply and thus on 11.12.2019 the proper officer cancelled his registration. for most of the remaining quarters for which he had to file return was nil since there was no business. So next what he has to do? Can he leave this as it is or can he revoke the cancellation after filing pending returns ? He seems to be not interested much in continuing the business, so can he file a final return and close the business? But final return filing option is not shown in his gst portal as this has been cancelled by the officer. Expecting a solution. Thanks.
Aravind.K
CAclubindia
