Registration cancelation

A dealer under QRMP scheme likes to cancel his registration in August. He has made sales upto August. Is it possible? Kindly advise?
Replies (2)
Quick Summary
A dealer on the QRMP scheme wishes to cancel their GST registration in August, having already made sales for that month. The advice provided indicates that cancellation is possible. However, if the cancellation date falls after the first day of a quarter, the dealer must file GSTR-1 for the entire quarter as their final return.

In case registration of a taxpayer under QRMP Scheme is cancelled, with effective date of cancellation being any date after 1st day of Month 1 of a quarter, they would be required to file Form GSTR-1 for the complete quarter, as the last applicable return.

Login to the GST portal using your valid credentials and then navigate to Services > Returns > Opt-in for Quarterly Return option to opt in or opt out of the QRMP scheme.

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