Filing of GST Returns after applying for cancellation

This query is : Resolved

Naveen Kumar Jain (Querist)
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28 February 2020 I understand that filing of GSTReturns is optional once application of cancellation of registration has been filed. Hence I have not filed any Return subsequently. Application for cancellation of registration due to reason that my gross receipts were below the threshold limit, is pending as "under Process" for more than a year. Initially I was filing NIL returns but later I stopped filing. Now I have received SMS that my GSTR2A shows some input bills. These are from my bank for bank charges. Hence they want me to file GSTR3B from back period and pay late fee, even though it will be NIL returns. Kindly advise how should I respond to SMS, or just ignore it? SMS is not a notice and hence need not be responded?

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Tushar Gupta

Tushar Gupta (Expert)
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28 February 2020 Sir,
You just have to ignore the message.
When you have filed for cancellation, you don't have to file GTSR 3B now.
Though we advice our clients to keep on filing NIL returns till the time the registration does not get cancelled, its okay even if you did not. The SMS is just a reminder that you have pending ITC that you can claim. It does not amount to a notice for filing returns.

Regards
Tushar Gupta
Chartered Accountant
9610823330