Gst returns after applying for gst cancellation

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I have applied for cancellation of my gst in Jan 2018 but status is still pending. Whether filing of GSTR is necessary?

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Replies (4)
No ,you need not file any returns.
sec29 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. Although the provisions of CGST (Amendment) Act, 2018 have not yet been brought into force, 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....
No not required to file RETURN
@ shailendra Shukla ..
Are you sure that we need not to file GST returns once canelletion have been applied..


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