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Returns of prior period

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Vasudevan C P

403 Points Posted on 30 December 2021

Dear Experts,
a client had taken GST reg. in 2018 and has not filed any quarterly returns till date. now he wants to cancel reg. and applied for the same. however department is asking for submission of pending return. while filing GSTR4/Comp8 portal shows late fees of Rs 19000 for the Q1 of FY2018-19. Please advice in this regard to cancel his reg.

thanks in advance

Replies (3)

Quick Summary

A client registered for GST in 2018 has not filed any returns and now wishes to cancel their registration. The tax department requires all pending returns to be filed before cancellation. The portal is showing a significant late fee of Rs 19,000 for the first quarter of FY 2018-19, which seems unusually high compared to the typical monthly maximum liability.

Anshika Aggarwal

Chartered Accountant

186 Points Posted on 06 January 2022

Taxpayer can cancel GST registration only when they file all returns till date. And at the time of filing returns, the portal will sure ask for late fees