A person has taken registration in gst on 1-08-2017 but has not filled any return till now .Now he wants to cancel his registration , steps to be followed to cancel his registration ?
First file nil return for all the previous month, late fee will be applicable for the same. After filling same, provide for the appropriate reason of cancellation and you are ready to go for cancellation of GST registration.
Sole discretion is on the GST authority, if you were filling for cancellation on the month of August or September they would have granted cancellation without further query, but it's going to be december soon they may ask to file Annual Return too.
CAclubindia
