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    <title>Is GST Annual Return required to be filed if the GST registration has been cancelled</title>
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    <description>The filing obligation for the annual GST return continues despite cancellation of registration and filing of the final cancellation return; the annual return remains required as an independent compliance duty unless the taxpayer falls within an optional category that permits omission.</description>
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      <description>The filing obligation for the annual GST return continues despite cancellation of registration and filing of the final cancellation return; the annual return remains required as an independent compliance duty unless the taxpayer falls within an optional category that permits omission.</description>
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