Gst No. Cancellation

315 views 5 replies
Sir/Madam,
I had applied for the cancellation of Gst No. in August,2018 and today when I see the profile than it is showing that Gst No. is Active. Moreover when I am tracking the application status than it is showing that application is successfully submitted but it is pending with the tax officer for processing.
So I wanted to ask -:
1. When will my Gst no. be cancelled
2. Is I am liable to submit returns from Sept. 2018 to December 2018
3. When will I be liable to submit GSTR-10
Replies (5)

No you dont have you file any GST returns now. They will cancel no. after being satisfied . you may call and confirm from them about when will they cancel. But you definately not have to file return because you can take  a stand of cancellation request being filed

GSTR 10 must be filed within three months from the date of cancellation or date of cancellation order whichever is later.

From the date on which you will file cancellation application you are ceased from the liability of GST 

Cancellation of registration: In terms of rule 22(3) of CGST Rules, where a registered person submitted application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled.

Time limit for final return: In terms of section 45 of CGST Act, a registered person whose registration is cancelled, to be filed final return in form GSTR 10 within 3 months from the date of cancellation or date of order of cancellation, whichever is later.

In terms of notification 58/2018-Central Tax, the registered persons whose registration has been cancelled by proper officer on or before 30th September 2018, has to file GSTR 10 by 31st December 2018.

GSTR-10 is required to be filed online only after comfirmation of cancellation i.e. issuance of cancellation order. GSTR-10 will have to be filed within 90 days of date of cancellation mentioned in the order.

GSTR-10 will be available for filing on the portal only after cancellation.

1)it depends up on jurisdiction officer
2) no need to file
3) after cancellation order with in 3 months you need to File

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