Gst registration cancelled

Registration 423 views 11 replies
all gst return filing after sometime Gst reg. cancel application then gst return filing are mandatory ?
Replies (11)

Are trying to ask that whether GST returns are to be filed even after filing of application for cancellation of registration?

If this was your question, then the answer is - No. While you have filed application for cancellation of GST registration, you don't have to file further returns until the assessing officer confirms your application. When the assessing officer confirms the cancellation application, then you have to file FInal Return,i.e., GSTR-10.

but cancel date 19April so April month of gst return filing are mandatory after further return not mandatory ?
file gstr 10 for final return
Originally posted by : Nitesh Kumar
but cancel date 19April so April month of gst return filing are mandatory after further return not mandatory ?

 

As per my opinion, if you have made supplies during 1st April to 19th April, then you file the return for April.

if you applied for cancellation before april then need not file your april return..... provided you have not issued taxable invoice after that.....
After applying for cancellation no need to file the RETURN till the approval of cancellation
No need to file Return/Statement if you have submitted FORM GST REG-16 for cancellation of your GST Registration.

Once your Return gets cancelled, you have to file FORM GSTR 10 (Final Return)
Dear Nitesh, You are required to file GSTR1 & GSTR3B returns for the month of April and in addition to that you are require to file final return in GSTR10 within 3 months from date of cancellation failure of which a penalty of Rs.100 per day with maximum 10,000/- will be leviable and also you are required to file annual return in GSTR 9 form AND the period April 17 to march 18. Hope your doubt is clarified!!! You can reach me at akashaparmar7 @ gmail.com for any clarification required
But sir Gstr1 quarterly filed And 3B monthly So April month GSTR1 filed in till date 10th july ?
It is pertinent to mention here that section 29 of the CGST Act has been amended by
the CGST (Amendment) Act, 2018 to provide for “Suspension” of registration. The intent of
the said amendment is to ensure that a taxpayer is freed from the routine compliances,
including filing returns, under GST Act during the pendency of the proceedings related to
cancellation.it will be prudent for the field formations not to issue notices for non-
filing of return for taxpayers who have already filed an application for cancellation of
registration under section 29 of the CGST Act. However, the requirement of filing a final
return, as under section 45 of the CGST Act, remains unchanged.
hope this will help....
Dear Nitesh,. Since you have opted to file your return quarterly it is requested to file your quarter return on July showing your outward supply as delay in filing will liable for penalty!!! As regard to final return in final return you are required to furnish stock held at the time of cancellation it is nothing to do with outward supplies !!! Please for clarification!!!


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