04 January 2020
Hi, I have apply for GST No Cancellation on 30-Sep-2019 Still No Active, but i have not filled Return From Oct'19 Onward, Now i have got notice from officer regarding Return Filling From Oct 19. What should i do, how many time office have to cancel application.
04 January 2020
section 29 of the CGST Act has been amended by the CGST (Amendment) Act, 2018 to provide for “Suspension” of registration. The intent of the said amendment is to ensure that a taxpayer is freed from the routine compliance, including filing returns, under GST Act during the pendency of the proceedings related to cancellation.
The provisions of CGST (Amendment) Act, 2018 has been brought into force w.e.f 01.02.2019
As per clarification by CBIC - it will be prudent for the field formations not to issue notices for non filing of return for taxpayers who have already filed an application for cancellation of registration under section 29 of the CGST Act