A person regularly files GST Rerun on quarterly basis. For the quarter ending June 30, he files GSTR-3 on 15 July. He applies for GST cancellation on 16 July. He has no outward supply from 1 July to 15 July. Is he required to file GSTR-1 and GSTR-3B for the period from 1 July to 31 July? If so, when? Since he is a quarterly filer, before applying for cancellation, he cannot file any return for that period on 16 July.
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Return filing for intervening period upto date of cancellation
Replies (2)
- ✅ Yes, returns for the intervening period between the last return filed and the effective date of cancellation are required, even if they are Nil.
- ✅ The taxpayer cannot ordinarily file the July quarterly return on 16 July because QRMP filing for that quarter is not yet open.
- ✅ Once the cancellation order is issued, the GST portal generally allows filing of the required intervening return(s), followed by GSTR-10 (Final Return).
- ✅ The liability to file returns continues until the effective date of cancellation, not merely until the date of the cancellation application.
@ Aashok Kumar Sharma-Many thanks for your kind reply.
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