if a taxpayer applied for cancellation of GST REGISTRATION, but still it was under process, then he could file Returns or no need ? kindly acknowledge the section or any notification ?
Not required to file GST Returns during cancellation process...
As per the First Proviso to SECTION 29(1) of the CGST Act 2017, your registration gets temporarily suspended during the cancellation process.
The wording from the CGST Act is reproduced below :
"Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed."