Can GST be cancellation without filing returns?

Under GST, a taxpayer and a proper officer can initiate the cancellation of GST registration. A taxpayer other than composition taxpayers fails to file returns for six continuous periods. An assessee has taken voluntary GST registration but has not started a business within six months of registration.

What will happen if I dont file GST return?

If you don’t file any GST return then subsequent returns cannot be filed. For example, if GSTR-2 return of August is not filed then the next return GSTR-3 and subsequent returns of September cannot be filed. Hence, late filing of GST return will have a cascading effect leading to heavy fines and penalty (see below).

Is GST automatically Cancelled?

What happens to my GST registration? If a taxable person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months, the GST registration of such taxable person gets automatically cancelled.

Can I cancel GST registration without filing nil returns?

Cancellation through officer can be done when you registered as monthly taxpayer and had not filed monthly return for continuous period of 6 months And in case of composition scheme return not filed for 3 consecutive tax period.

How can I get GST cancellation?

How can I file for cancellation of GST registration?

1. Visit the URL: https://www.gst.gov.in.
2. Login to the GST Portal with your user-ID and password.
3. Navigate to the Services > Registration > Application for Cancellation of Registration option.
4. The form – Application for Cancellation of Registration contains three tabs.

How do I cancel GST cancellation?

Procedure

1. A registered person can submit an application for revocation of cancellation, in form GST REG-21, if his registration has been cancelled suo moto by the proper officer.
2. He must submit it within 30 days from the date of service of the cancellation order at the Common Portal.

What happens if GST is not filed for one year?

If you (a regular taxpayer) does not file a return for a continuous period of six months, then the GST Officer may cancel the GST registration of such person. Before cancellation, the officer will issue a Notice seeking your clarification.

How do I file a GST return after cancellation?

A taxable person whose GST registration is cancelled or surrendered has to file a return in Form GSTR-10 called as Final Return. This is statement of stocks held by such taxpayer on day immediately preceding the date from which cancellation is made effective.

How do you check if my GST is Cancelled?

Step 1: Login to the GST portal and go to Services > Track Application Status option. Step 2: Select the option from drop down against the Module as Registration. Step 3: You may choose to know the application status from the ARN or SRN or submission date as well.

How long does GST take to cancel?

The applicant must reply in form GST REG-24 within 7 working days from the date of the service of notice. The proper officer will take decision within 30 days from the date of receipt of clarification from the applicant in form GST REG-24.