Gst cancellation order received but final return not filed

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rajasekhar reddy (Querist)
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14 March 2019 I have Applied for cancellation of GST Registarion on 19.03.2018, I was checking mails till net 3 months i dint check afterwards. when i check my mail they have sent cancellation order on 10.10.2018. no remainder after wards but Recently on 19.2.2018 got a mail and message saying you have failed to file return within 3 months pay penalty. please suggest what should i do for not panalty.

CMA Bhavya

CMA Bhavya (Expert)
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15 March 2019 Dear Sir,
Its Mandatory to file the annual return even for the cancelled registration also, since the filing of annual returns of 2107-18 is extended till June 30, hope you file the annual returns without any pentalty.

further please do check any liabilities pending at the time of Cancellation if yes please do pay along with interest.

rajasekhar reddy

rajasekhar reddy (Querist)
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17 March 2019 you are correct sir, But I have tried recently it's saying pay penalty of Ra.10k I couldn't able to proceed without that

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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26 July 2024 If you have received a GST cancellation order but have not filed the final return within the stipulated time frame, and now you're facing a penalty for non-compliance, here's how you can address the situation:

### **Steps to Handle Penalty for Non-Filing of Final Return**

**1. **Understand the Issue**:
- **Cancellation Order**: You've received a cancellation order, but it seems the final return was not filed within the required timeframe.
- **Penalty**: The GST portal is now indicating a penalty of ₹10K for the late filing of the final return.

**2. **Check the Details**:
- **Cancellation Date**: Confirm the date of the cancellation order and whether any formal communication was sent regarding the final return.
- **Final Return Requirements**: Understand that even after receiving a cancellation order, a final return (GSTR-10) needs to be filed to close out the GST registration formally.

**3. **File the Final Return (GSTR-10)**:
- **Access GST Portal**: Log in to the [GST Portal](https://www.gst.gov.in/).
- **Navigate to Final Return**: Go to **Services** > **Returns** > **Final Return (GSTR-10)**.
- **Complete and Submit**: Complete the form with the necessary details and submit it.

**4. **Address the Penalty**:
- **Penalty Payment**: If the system is requesting a penalty payment, you will need to pay the penalty to proceed with any further actions.
- **Pay Penalty**: Follow the portal’s instructions to pay the penalty.
- **Request for Waiver**: If you believe that the penalty is unjust or you have valid reasons (such as not receiving reminders or being unaware of the requirement), you can request a waiver or reduction of the penalty.
- **Submit Request**: Use the **Services** > **Complaints** > **Grievance Redressal** option on the GST portal to submit a request for waiver or reduction of the penalty, explaining your situation.

**5. **Contact GST Helpdesk**:
- **Seek Assistance**: If you are unable to resolve the issue through the portal or need further clarification, contact the GST helpdesk for assistance.
- **Helpdesk Contact**: Call the GST helpdesk at ____or email at [gst-seva@gov.in](mailto:gst-seva@gov.in).

****Document Your Communication**:
- **Keep Records**: Maintain records of all communications with the GST authorities, including any responses to your penalty waiver request or grievances.

### **Sample Response for Penalty Waiver Request**

If you decide to request a waiver or reduction of the penalty, here's a sample response you can use:

---

**Subject: Request for Waiver of Penalty for Non-Filing of Final Return**

Dear [GST Officer's Name],

I am writing to request a waiver of the penalty imposed for the non-filing of the final return (GSTR-10) related to my GST registration (GSTIN: [Your GSTIN]).

**Background:**
- **Cancellation Order**: I received a cancellation order for my GST registration on 10.10.2018. Due to not checking my emails regularly, I missed the notification regarding the final return.
- **Final Return Filing**: I have now filed the final return (GSTR-10) as required. However, I am facing a penalty of ₹10,000 for the late filing.

**Request:**
- **Reason for Delay**: I was not aware of the penalty notice and had not received any reminders after the cancellation order.
- **Action Taken**: I have now completed the filing process and request consideration for a waiver or reduction of the penalty.

I kindly request your understanding and assistance in waiving or reducing the penalty amount. I have attached the proof of final return submission and other relevant documents for your reference.

Thank you for your consideration.

Sincerely,
[Your Name]
[Your GSTIN]
[Your Contact Information]

---

### **Additional Tips**

- **Act Quickly**: Address the penalty issue as soon as possible to prevent further complications.
- **Consult a Professional**: If you encounter difficulties, consult with a GST professional or tax advisor to guide you through the process.

By following these steps, you can manage the penalty for non-filing of the final return and ensure that your GST registration cancellation is handled properly.