292 Points
                   Joined August 2017
                
               
			  
			  
             
			
			
			
            
           Sir, my friend applied for GST registration cancellation on 14/01/2020 but he has not replied for the quires and did not filed any returns as he thought that GST registration will get cancelled but was rejected. GST registration cancelled  on 16/12/2023. Notice has served to him for all FY. 
To my knowledge for regular taxpayers if they not filed returns for six months, the proper officer will cancel his registration su moto. 
Kindly Reply this issue