Retuns after applying for cancellation of registration

This discussion clarifies the requirement to file GST returns, including NIL returns, even after applying for cancellation of registration. It explains that returns are mandatory for the period up to the cancellation date, and a final return (GSTR-10) must also be filed. The conversation also touches upon the possibility of seeking a waiver for late fees if no taxable supplies were made and the cancellation application has been pending for a considerable time.