To Cancel GST - GSTR 9 To be Filled for Allyears

as per gst circular no.69 of 2018, the officer has to accept or reject the cancellation request within 30 days of the receipt of the same.  As per madras high court judgement, demand for tax has to be issued separately and not during cancellation request, as cancellation will not prevent the department from collecting any dues even after cancellation of gst registration.