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GST REGISTRATION CANCELLATION

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CA Naveen Chand

Chartered Accountant

8022 Points Posted on 18 January 2021

Hello respected members of CCi !

I have applied for GST registration in the month of October 2020 and in the same month I have applied for the cancellation of registration.

But the application is Pending for Processing (showing @ GST portal)

Queries -

1. whether I have to filed NIL GSTR_3B for the month of OCT , NOV and DEC 2020 with penalties

2. I have received notice to file GST returns and pay penalties for the GSTR_3B

Help me out of this .

Thanks !

Replies (7)

Quick Summary

A user applied for GST registration cancellation in October 2020 but the application is still pending processing. They are seeking advice on whether they need to file NIL GSTR-3B returns for October, November, and December 2020, and are concerned about penalties and late fees received via notice. The discussion provides guidance on responding to the notice by referencing the cancellation ARN and contacting the jurisdictional officer, while also debating the necessity of filing returns with penalties despite the pending cancellation.

MD TECHNOLOGIES

59 Points Posted on 18 January 2021

Yes you have to unless the rejection is done

mayur sharma

84 Points Posted on 18 January 2021

Dear Naveen
The proper officers has to issue order for cancellation within 30 days from the date of of application.

Kindly recheck your status Of registration.

CA Rashmi Gandhi

Chartered Accountant

44442 Points Posted on 18 January 2021

Check it again and if not approved till date, then contact jurisdictional officer.

CA Naveen Chand

Chartered Accountant

8022 Points Posted on 18 January 2021

it is pending for processing and not cancelled yet

now officer served notice to pay penalties / late fees

mayur sharma

84 Points Posted on 18 January 2021

1.Reply to the notice severed by the officer stating your ARN which was generated after application for cancellation.
2.Raise a query on the portal or contact your jurisdictional officer

CA Naveen Chand

Chartered Accountant

8022 Points Posted on 18 January 2021

department asked to pay penalties via GSTR_3B as they declared defaulter for non - filing of returns

In the given case ,

there is no default as a taxpayer ,

as the taxpayer took registration in the month of Oct 2020 and also applied for cancellation in the same month but not filing returns

now the taxpayer has to file gstr_3b with penalties (no option) and if taxpayer not filed returns still then penalties will get higher day by day

mayur sharma

84 Points Posted on 18 January 2021

Sorry i don't agree.
First of all Your ARN should be closed within 30 days from the date of application.
As it is not closed and still under process you should definitely raise a query.
You should clearly mentioned the situation while replying to the notice.
Rules are there to follow. If taxpayer has applied for cancellation there is no reason for making taxpayer wait and then Compal him to pay.

Please try any of the two else visit the jurisdictional.

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GST REGISTRATION CANCELLATION

CA Naveen Chand

MD TECHNOLOGIES

mayur sharma

CA Rashmi Gandhi

CA Naveen Chand

mayur sharma

CA Naveen Chand

mayur sharma

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