Question ID :
An Individual registered himself for GST even though the gross taxable rent is below 20 lakhs, because a part of which attracted IGST as per sec 24(1).
Very recently he has applied for cancellation of registration in view of notification number.102017.dated.13-10-2017
Assuming his registration gets cancelled with effect from 15th of July, my doubts are
1. Is he liable to charge GST for 15 days in July
2. After cancellation of his registration, will he be able to file his GSTR-3B and GSTR-1.
Jun 21 2018 12:00AM