Surrender of gst certificate

In case I want to surrender my gst certificate can I do so immediately ? or I have to wait till filling of my gst annual returns for all years 

 

pl clarify

Replies (8)
for cancellation you have to file final return ie GSTR 10
all your previous returns have to filed before surrrender. further you have to also submit the final return

Means I will have to wait till I file annual return for f y 2018-19 to be completed then only I can surrender? Meawhile I will also have to file gstr3 b from april 1 also. this is an never ending cycle 

No need to file Annual Return for FY 18-19. Instead you have to file final return within 3 months once your application for cancellation of registration has been accepted by GST dept. You need not file any monthly return from the month of application for cancellation
Yes you can surrender your gstn the day you file your application in form REG 16 & submit the details of stock lying on the day.

as per Rule Rule 21A. Suspension of registration.- (1) Where a registered person has applied
for cancellation of registration under rule 20, the registration shall be deemed to be
suspended from the date of submission of the application or the date from which the
cancellation is sought, whichever is later, pending the completion of proceedings for
cancellation of registration under rule 22.

3) A registered person, whose registration has been suspended under sub-rule (1) or
sub-rule (2), shall not make any taxable supply during the period of suspension and
shall not be required to furnish any return under section 39

Hence file all your return till date of cacellation is filed

annual return for f y 17-18 will have to be filed rt?

And as per section 45 you are liable file Final return in form 10 with in 3 month from date of cancellation filed You are also liable to file Annual Return in form 9 (if applicable to you) in terms of section 44. Note : The compliance needed : 1 Annual Return 2. Final Return 3.All your monthly or qtly return in form gstr1 & 3b is filed till date of application of cancellation filed

tks

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