Surrender of GSTIN number.

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A business which is closed last year in Oct 2018 before tgat nil return was filed for that, but after closure no return is filed till yet. Now the business man wants to surrender the GSTIN number. Can anyone tell tgat first he had to pay interest and penalties before surrender the GSTIN number or he can simply surrender this without paying any interest and penalty?
Experts Please explain this.
Replies (1)
Better to pay Late fee then close it.

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