GST Nil Return

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Antony

Manager

54 Points Posted on 24 June 2020

Sir,

We are providing auditorium rent services.

1.During April 20 and May 20 there were not outward services. But there were refund of GST due to cancellation. Please clarify which return has to be filed NIL Return or Regular Return.

2. Our annual turnover is below 1.5 crore. whether we have to file Return 9.

Thanking you

Antony Kaitharath.

Replies (2)

Quick Summary

This discussion clarifies GST return filing for an auditorium rent service provider. Due to COVID-19 cancellations in April and May 2020, no services were rendered, and previously collected GST on advance payments was refunded. The user seeks guidance on whether to file a Nil GSTR3B or a regular GSTR3B return for these months. Additionally, they inquire about the requirement to file the GSTR9 annual return, given their turnover was below ₹2.5 crore for 2018-19 and reports of a waiver for turnovers under ₹5 crore.

Shivam RC

Student

7666 Points Posted on 24 June 2020

Q1). The cancellation was voluntarily cancellation or it was cancelled by the Proper Officer on suo-motto basis ???

Q2). If you applied for cancellation, then at which date you filed for Cancellation of GST Registration ???

Antony

Manager

54 Points Posted on 25 June 2020

Thanks for the reply

My questions are misunderstood

Q1. We are only providing auditorium rent service to public. Due to Kovid- 19 during April and May 20 we could not provide the services to our customers and there is no rent receipts during the mentioned months. The customers cancelled their bookings due on April and May 20 which were booked earlier. On booking date GST was collected against advance payment of rent. On their cancellation request the bookings were cancelled and advance rent paid and GST collected have refunded in full.

That is during April and May 20 there were no GST collection but GST amount collected earlier were refunded. My question is whether I have to file NIL Monthly Return (GSTR3B) Or Regular Monthly Return (GSTR3B)

Q2. Our annual turn over is below 2.5 crore during 2018-19. Whether we have to file Annual Return GSTR9. It is heard that filing of annual return for 2108-19 is waived off if the annual turnover is below 5 crore. Please also quote the relevant order