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GST registration cancel

21 October 2018

if no turnover but due to migration from Vat assesee took GST number
but assessee has not filled any return does GST number automatically cancelled

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2 Replies

Hitesh (Student) (3549 Points)
Replied 21 October 2018

Yes of assessee does not file return for 6 consecutive months (3 periods in case of composition) then GST registration is cancelled

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Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 21 October 2018

Yes agree with Mr Hitesh
As per section 29 CGST Act

b] a person paying tax under Section 10 has not furnished returns for three consecutive tax periods; or

[c] any registered person, other than a person specified in clause [b], has not furnished returns for a continuous period of six months

But As per Section 46 CGST Act , the notice is issued in form 3a to taxpayer who is defaulter of Return filing.
Hence if you got such notice you are liable to file return till date of Notice (even though nil return) else your Registration will not get cancelled

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