sir/mdm. GST registration canceled due to non filing of GST Returns and now the dealer has filed all his pending returns till the date of cancelation, and the dealer doesn't want to continue the business as of now , what should he do! to close the GST Registration business? just leave as such! or any procedure to be carried out?
GST registration cancellation available when business ceases or registration not applicable; apply via online portal. Cancellation of GST registration is appropriate where GST rules no longer apply or the business is being shut down. After addressing outstanding return-filing obligations, an Application for Cancellation of Registration should be submitted electronically via Services > Registration > Application for Cancellation of Registration on the GST portal to terminate the registration when eligible. (AI Summary)