Notice to return default u/s 46 for not filing Returns

Sec 46 of CGST Act –

“Notice to return defaulters – Where a registered person fails to furnish a return under section 39, or section 44 or section 45 a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed.”

You will have to file all your pending returns which are due before the effective date of cancellation. You will also have to meet your jurisdictional officer in this regard