Gst cancellation

dear experts

 i have late fee  till july 2017 to now i didint file even one return also due to no business i forgot to file reterns 

so i want to cancell my regestration.

without pay late fee can i cancell my regestration or is it payble 

 

Replies (7)
As per my knowledge even if there is no business nil return has to be filled. And also penalty has to be paid
as per rule if return is not file for 3 consecutive month then registration get cancelled automatic... in case ur registration is not yet cancelled you need to do it voluntary in that case you need to file update return and annual return and have to file form for surrender of registration... in case you have not issued any tax invoice you can surrender your registration without filing any return...
In my view, the gst department will not allow to cancel the registration until you file returns& clear all the liabilities till the date of cancellation period.
This is my personal opinion.
Experts can comment regarding this-?
sir,
u r right,
but after remittance of liability also still they are keeping under process.
Filling Return under GST Ambit is mandatory even if there is no Business Transaction involved in a particular month i.e you have to file Nil Return.

As far as Cancellation of Registration is concerned, you have to file all your Returns and clear all your Dues with the GST Department for Cancellation of your Registration.

You cannot proceed ahead for cancellation unless and until you pay all your dues.

Moreover, the Proper Officer on his own motion can cancel Registration of any Registered Person who has not furnished returns for a continuous period of SIX MONTHS under Section 29(2)(c).

Sir

Should the return GSTR 3B and GSTR 1 etc. be filed after surrender of GST Registration on Deptt website till the final cancellation by Deptt officer ?

Actually What is the procedure after surrender of registration of GST on Deptt website ?

 

With regards 

Amit

There is no need & option to file Returns after Surrender of Registration. Acknowledgement for Cancellation may kept with you.

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