if company is strike off in MCA govt. website, then registration can be accepted for surrended with filing of previous statuatory returns.

[Affirmservicesconsultancy Privatelimited]

R/Sirs

One taxpayer has applied for surrender of GST registration. On scrutiny it is observed that the TP has not filed his statutory returns since 2022. The taxpayer has been requested to file the pending the GST Returns.

In reply the taxpayer submitted that 'Company's current status is strike off in MCA Government website. No business is done by the company and it is officially closed. Please cancel the Registration.'

In this situation, can the process of surrender of registation may be initiated or not. please guide in this regard.

AI Summary

Company Seeks GST Cancellation Despite No Returns Filed Since 2022; Must Prove No Business Activity Occurred A company, marked as 'strike off' on the MCA government website, seeks to surrender its GST registration but has not filed statutory returns since 2022. The company claims no business activity occurred and requests registration cancellation. One response suggests that returns must be filed for the period the company was active. Another response highlights the importance of proving no business activity occurred and suggests that if no business was conducted, the requirement for filing returns might be waived, especially if the company was struck off due to lack of capital infusion and no business operations.