Is it required to file GSTR 9 when GSTIN Cancelled?

As per my view.,

Yes... GSTR 9 (annual return) is required...

GSTR 10 is required to be filed only by the persons whose registration under GST has been cancelled or surrendered. The the regular persons registered under GST are not required to file this return.

Annual return has to be filed by every registered person paying tax as normal taxpayer under GST. Annual return is to be filed  once a year in Form GSTR 9.

Whereas Final return is required to be filed by the persons whose registration has been cancelled or surrendered in Form GSTR 10.

@ Vinod Babu..Thank you for your response. I understand the difference between two returns. But my query is when registration has been cancelled and GSTR 10 is filed, still a person needs to file GSTR 9.

FAQ: Whether a Taxpayer shall be required to file GSTR-9 even though his registration has been cancelled before 31st March 2018?  Whether answer remains the same if his application for cancellation was pending as on 31st March 2018? 

Ans. As per Legal provision of Section 44(1) of CGST Act, every registered person shall be required to file GSTR-9. Hence, even if the status of taxpayer is not registered as on 31st March 2018 but he was registered between July-17 to March-18, he shall be required to file GSTR-9 providing details for the period during which he was registered.

Similarly, if a taxpayer had applied for cancellation of registration but the application was pending as on 31st March 2018, he shall be required to file GSTR.

But for filing GSTR 9, GSTR 1 and 3B are mandatory for all tax periods.But if registration has been cancelled say in jan 2019,returns for feb and march will not be filed..so how to proceed further

But for filing GSTR 9, GSTR 1 and 3B are mandatory for all tax periods.But if registration has been cancelled say in jan 2019,returns for feb and march will not be filed..so how to proceed further

It Will Auto Captured Your Data Till The Period Of Your Date of Cancellation 

It has not captured any such data..It is just asking to file all returns firstly.

I agree that it says to file the earlier returns before filing GSTR 9.

I have a case who applied for surrender in Aug 2018 and it got cancelled in Dec 2018. When i log on to the portal, it allows me to file GSTR9 of FY 17-18. When i select GSTR 9 of FY 18-19, it throws an error saying "file all previous returns". Since the registration was cancelled wef 31.08.2018, the portal doesnt show the option of filing any GSTR3B or GSTR1 after August 2018. Hence this error cannot be understood.

It might be showing the error because  "previous returns" might also include annual return of F.Y.2017-18. So until you don't file annual return of F.Y.2017-18, it won't allow you to file annual return of F.Y.2018-19.

 

My is the same case. I surrender my GSTIn Number in January 18. and filed my annual return. But i am unable to file GSTR 9( Annual return) for F.Y 2017-18. Its showing to file all pending return. My Returns are filed till january. After that i am not able to see any returns to be filed. How to solve this issue. 

Hello Noor, I went through your query of filing GSTR-9 after filing GSTR-10 in the middle of year. Do i still need to file GSTR-9 , and if yes, it is asking me to file pending GST Returns 1 and 3B first .. What to do ? You can call me on 9929006989 to discuss it further, Regards Pankaj

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