Question ID :
31650
Whether Nil return is to be filed
My client has applied for cancellation of GST registration in the month of January 2018 but registration has not been cancelled yet. Whether he is liable to file return till the date of cancellation of registration
Posted by
ATUL MUKUNDLAL TOSHNIWAL
on
May 26, 2018
Filed Under
GST
GST return is to be filed till the certificate of surrender is received.
Posted by
CA. SATISH CHAND GARG on
May 26, 2018
Answer ID :
68697
When a person files cancellation application under Rule 20, the department is duty bound to take action on such application that too within time bound manner (30 days) as per Rule 22. If by any reason, department has not complete action on its part, it is a failure of officers for which compliances cannot be asked from assessee. I believe, after that (time limitation), if taxpayers doesnt file return then no action can be taken against him.
Posted by
Jatin Harjai on
May 28, 2018
Answer ID :
68712
file the return. Yes
Posted by
VINAY BHARGAV KUMAR G on
May 29, 2018
Answer ID :
68751
No need to file the returns as you have already been applied for cancellation of registration.
Posted by
CA MNS Karthik Reddy on
Jun 07, 2018