Return filing for intervening period upto date of cancellation

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.  

Replies (2)
Quick Summary
A QRMP taxpayer applying for GST cancellation after filing the June quarter return must still file Nil or applicable returns for the intervening period up to the effective cancellation date. Once cancellation is processed, the portal enables pending returns and Form GSTR-10.

  • ✅ 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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