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To Cancel GST - GSTR 9 To be Filled for Allyears

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Libissa

Accountant

265 Points Posted on 11 October 2023

I have applied for cancellation in GST but the officer send the notice to file all the GST 9 and then file cancellation is it compulsory to file GSTR 9 doing contract work turnovr below 30 laksh all the year from2018

Replies (3)

Quick Summary

If you've applied for GST cancellation but received a notice to file GSTR 9 returns, this discussion clarifies your obligations. It explains that filing GSTR 9 may not be compulsory, especially if your turnover is below the threshold. The advice suggests clarifying with the officer or responding to the notice, citing relevant GST circulars and court judgments that protect the department's ability to collect dues even after registration cancellation.

RAJA P M

"Do the Right Thing...!!!"

77833 Points Posted on 11 October 2023

No...
Ask details from Officer or reply to the notice for not applicable of GSTR 9 return.

ARS BHARATHI

Executive in gst department

218 Points Posted on 23 October 2023

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.

Aashok Kumar Sharma

Finance/Compliance Consultant

75822 Points Posted on 08 November 2026

GSTR-9 before cancellation:

• Cancellation (REG-16) requires all returns up to the cancellation date to be filed. GSTR-9 (annual return) is optional for turnover up to Rs 2 crore for most years (notified exemption). If your turnover is below Rs 2 crore, the officer can't insist on GSTR-9 for exempted years.

• For years where GSTR-9 is mandatory (turnover above Rs 2 crore), it must be filed (late fee capped: Rs 200 per day, max 0.5% of turnover for small taxpayers, as per the 2023 rationalisation; plus the amnesty that has now closed).

• Reply to the officer citing the notification making GSTR-9 optional for that year.