Final Return not filed after cancellation

This query is : Resolved

Manish (Querist)
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15 February 2022 Dear Experts

One Taxpayer has applied for cancellation of GST Registration and received cancellation order as well but within 3 months not filed Final Return. Now Final Return Form displaying penalty of Rs. 10,000/-. Please confirm this penalty can be waived off or not?

Further, this cancelled GSTIN can be start again or taxpayer have to apply GSTIN afresh? Please confirm.

Thanks

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 February 2022 According to the September 21st 2020 update, the taxpayers who have not filed their final return and GST Form 10 can do so with a late fee reduced to Rs 500/-.

Apply again for GST registration.

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Manish

Manish (Querist)
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16 February 2022 Thanks for your reply sir.

How can we apply for reduced fees. Portal has displayed Fees 5000 + 5000 total 10000/-.

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