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.

[Shilpi Jain]

For the period that the company was alive it would have to file the returns.

[VIPUL JHAVERI]

Important point is "no business is done by company" needs to be well put up

Normally if redg - return filing is must, however regd is for only for business persons - so if we can drive point effectively on, no business

Since when and what all facts to prove, i think "no return" filing may get

Condone - for a case where certificate of incorporation was granted and so GST registration was automatic, however certificate of commence was not issued for lack of capital infusion coming in, in bank - on strike off - GST strike off also happened without any need for returns,

As there was no business possible.

AI Summary

GST registration surrender: acceptance depends on filing past statutory returns or convincing proof that no business occurred. Processing GST surrender for a company shown as struck off requires filing statutory returns for periods when the company was alive, unless the taxpayer can produce clear evidence that no business was ever carried on; where registration occurred automatically on incorporation but business never commenced, strike off and GST deactivation may be treated as consistent with non commencement, potentially permitting condonation of non filing.