TaxTMI 
TaxTMI 
Hello Sir,
I had no activity in my export business that I registered for GST in June, 2018. I haven't filed any GST returns till then. So how can I file nil GST and cancel my GST registration. Will I get any fines?
Nil GST for closed business.
14 Nov 2019 
4 Replies 
1690 Views Asked by
Nil GST returns: file nil returns, surrender registration and submit final return within prescribed period.
Registered persons with no business activity must file all outstanding nil returns on the GST portal, pay applicable late fees, and then apply to surrender their GST registration. Cancellation requires furnishing a final return within the prescribed period. Annual return obligations generally apply but certain persons (for example input service distributors, non-resident taxable persons and persons under composition or TCS/TDS provisions) are excluded from annual return filing. (AI Summary)
Registered persons with no business activity must file all outstanding nil returns on the GST portal, pay applicable late fees, and then apply to surrender their GST registration. Cancellation requires furnishing a final return within the prescribed period. Annual return obligations generally apply but certain persons (for example input service distributors, non-resident taxable persons and persons under composition or TCS/TDS provisions) are excluded from annual return filing. (AI Summary)