Hello Experts,
I had started a partnership firm with my friend and for some financial reasons the business could not be started. Firm was registered on 28/09/2017 and he has filed nil returns (GSTR1 and GSTR3B) from Jun 2018 to Dec 2019, after that he has not filed any returns. Not a single transaction has been done under the firm name and we don't even have a Bank account for the firm. Recently I have received Notice to return defaulter u/s 46 of CGST act 2017 for not filing retrun. Please advise what needs to be done in this case to resolve this issue once for all and close the firm.
Thanks in advise,
Navin
CAclubindia
