17 December 2019
IF ANY BODY DID NOT FILE HIS GSTR RETURNS FROM AUG 2017. NO SALE PURCHASE DURING THE PERIOD. NOW HOW CAN HE RE START HIS BUSINESS. IS THERE IS ANY OPTION TO NOT PAY THE LATE FEES. OR SURRENDER THE REGISTRATION AND APPLY FOR NEW REGISTRATION ON SAME PAN.
17 December 2019
No , You can not do so . Even for cancellation of registration , you need to file NIL returns till date , pay late fee , apply for cancellation .
New registration against same PAN can not be applied unless the registration already available get cancelled.
17 December 2019
The government had waived late fees for non-filers of GSTR 3B & GSTR 1 returns for the July 2017-September 2018 period by businesses registered under the goods and services tax (GST). However, these businesses would have to file their returns for the 15-month period by March 31, 2019