Filing of GST Annual Return if GST Registration Cancelled

Whether a Taxpayer shall be required to file GSTR-9 even though his registration has been cancelled before 31st March 2018? Whether answer remains the same if his application for cancellation was pending as on 31st March 2018?

Ans. As per Legal provision of Section 44(1) of CGST Act, every registered person shall be required to file GSTR-9.

Hence, even if the status of taxpayer is not registered as on 31st March 2018 but he was registered between July-17 to March-18, he shall be required to file GSTR-9 providing details for the period during which he was registered.

Similarly, if a taxpayer had applied for cancellation of registration but the application was pending as on 31st March 2018, he shall be required to file GSTR9.

GST Return after Cancellation

GST Registration Cancellation : Free Study Material

GSTR10 Offline Utility : Download

Notification No 58/2018 Central Tax : Last date to file GST Final Return GSTR-10 if GST registration cancelled before 30th September 2018,

How to file GST Final return GSTR 10 : FAQs and User Manual

How to file GSTR 10 Final Return on GST Portal

GSTR 10 :Final Return : Download/Print

Analysis Form GSTR-10 -Final Return