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Should GSTR1 and GSTR3B be filed after cancellation?

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Kannan

Engineer

21 Points Posted on 07 August 2021

Hi,

I applied for cancellation of GST registration on 14th July, 2021 and got it approved by 22 July, 2021, with effective date of cancellation as 14th July, 2021. After that I filed the GSTR-10 final return on 23 July, 2021.

Should I file GSTR1 and GSTR3B for July month which have deadlines on this August month? I have this doubt because some days of July have passed before the effective date of cancellation, that is 14th July. Please help me in this doubt.

Replies (5)

Quick Summary

This discussion clarifies whether GSTR1 and GSTR3B filings are required after a GST registration has been cancelled. The consensus is that if your cancellation was effective from a certain date, you must still file returns for the period up to that date, even if it falls within a tax period. If there were no transactions during that period, a nil return should be filed to avoid potential future penalties.