https://www.taxtmi.com/forum/issue?id=115670 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. en-us Thu, 14 Nov 2019 21:45:21 +0530 Thu, 23 Jan 2025 15:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115670 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. Discussion-Forum Income Tax Thu, 14 Nov 2019 21:45:21 +0530 https://www.taxtmi.com/forum/issue?id=115670