TaxTMI 
TaxTMI 
GST Cancellation
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....ST Cancellation<br> Query (Issue) Started By: - Ethirajan Parthasarathy Dated:- 27-7-2018 Last Reply Date:- 31-7-2018 Goods and Services Tax - GST<br>Got 8 Replies<br>GST<br>An Individual registered himself for GST even though the gross taxable rent is below 20 lakhs, because a part of which attracted IGST as per sec 24(1). Very recently he has applied for cancellation of registration in view of n....
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....otification number.10/2017.dated.13-10-2017 Assuming his registration gets cancelled with effect from 15th of July, my doubts are 1. Is he liable to charge GST for 15 days in July 2. After cancellation of his registration, will he be able to file his GSTR-3B and GSTR-1. Reply By KASTURI SETHI: The Reply: Query-wise reply is as under:- 1. Yes, because notification is prospective and not retrospe....
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....ctive. 2. After cancellation, you won't be able to file GST returns. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: 1. Yes. He is liable to charge GST for 15 days; 2. You may file return for the incomplete period. It may be allowed to be filed. Reply By KASTURI SETHI: The Reply: Sir, Can registered person's account be opened after cancellation of GST registration ? In ACES this facil....
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....ity was available. But in GST it is a different system in Common Portal. Waiting for your further clarification pl. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: Even after submission of cancellation the Department directed to file returns with late fee. Reply By KASTURI SETHI: The Reply: Sir, I agree to the extent "after submission" but not "after cancellation". After su....
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....bmission the department does not cancel registration easily. The department has strong valid grounds for not cancellation of registration even after submission by the party. The department can withhold cancellation till Govt.dues are not cleared. It is the department's discretion when to cancel. The department can wait for audit and other factors. That is why ACES is still open for every purpo....
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....se but In GST regime, as and when registration is cancelled, the registered person will be delinked from the Common Portal system. In ACES system was working in a different way. This is my view. Reply By Alkesh Jani: The Reply: Sir, My views is that a registered person is required to pay GST, if the said person was registered for 15 days, he is liable to pay tax. Even after the cancellation of R....
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....egistration, you can file the return both GSTR-1 and 3B. The user Id and password are open as the person is also required to file his Final Return. Thanks Reply By YAGAY andSUN: The Reply: Till filing of final returns etc. department may allow to keep activated the assessee account. Reply By Ganeshan Kalyani: The Reply: Better to continue filling NIL return so as to save late fees and penalty....
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