TaxTMI 
TaxTMI 
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.10/2017.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.
GST Cancellation
27 Jul 2018 
8 Replies 
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GST liability for period of registration continues, requiring tax and potential final returns despite cancellation.
Cancellation of GST registration is prospective, so the registrant must account for GST for the days registration remained effective. After formal cancellation portal access may be removed and routine return filing may be prevented, although the tax authority can withhold cancellation or keep the account active to allow filing of pending or final returns; continuing to file nil returns while registered helps avoid late fees. (AI Summary)
Cancellation of GST registration is prospective, so the registrant must account for GST for the days registration remained effective. After formal cancellation portal access may be removed and routine return filing may be prevented, although the tax authority can withhold cancellation or keep the account active to allow filing of pending or final returns; continuing to file nil returns while registered helps avoid late fees. (AI Summary)