Latest Query & Reply

Suppose a taxpayer has closed the business in month of April, 2018 and he had not filed the return from April onward. So my query can he cancel GST registration from April or he needs to file the returns till November, 2018 by paying late fees and then cancelled.

Reply

A taxpayer, who does not want to continue his business, can cancel his GST registration by filing GST Reg-16 or Reg-29 (as applicable) online through GST portal.

The date of application for cancellation will be deemed to be the date of cancellation until unless department raise any issue. A taxpayer need to file GST returns till the date of application.

Therefore, if you will apply for cancellation in current month i.e. December, 2018, you need to file returns upto November, 2018. It does not matter that you were not doing any business activity after April 2018.