I need to cancel the GST certificate of a proprietorship firm . The GST return filing is quarterly. Hence the last GST return filing done was of 1st quarter of 2023-24 , and both GSTR-1 and GSTR-3B returns were filed timely in July'23 for the 1st quarter. But when I apply for GST registration cancellation at current date, can I do so now ? Or do I have to wait till the end of the 2nd quarter , then file the 2nd quarterly return in October , and only then I can apply for cancellation ? Please advise. Because if possible, I would like to apply for the GST cancellation now.
CAclubindia
