My wife registered for GSTIN number (August 2017)with a plan to sell some hand made hobby items (artificial jewellery). This was a mandatory requirement to open selling account with some e-commerce operator. For personal situation this was not followed up further.
Since then she did not file any return. She got some email reminders which she overlooked/did not act on.
Now we want to close that GST registration number. How to proceed ?
We understand from some online search that she need to file some NIL return. Can anybody tell which NIL return to be filed for the return and then close the registration.