yearly return
This query is : Resolved
25 April 2018
I have filed the application of cancellation of registration, then whether I have to file the yearly return.
26 April 2018
why anyone is not replying?
11 July 2024
If you have filed an application for cancellation of GST registration, you may still need to file the yearly return (GSTR-9 or GSTR-9C) depending on the following factors:
1. **Status of GST Registration Cancellation**:
- If your GST registration cancellation application has been approved by the GST authorities before the due date for filing the annual return, you may not be required to file the annual return.
2. **Approval Status and Timeline**:
- If the cancellation application is pending or not yet approved by the GST authorities by the due date for filing the annual return, you are still required to file the annual return for the period during which your registration was active.
3. **Filing Obligations**:
- Until your registration is officially cancelled and the cancellation certificate is issued, you are obligated to comply with all GST filing requirements, including the annual return.
4. **Late Fees and Penalties**:
- Failure to file the annual return within the prescribed due date can attract late fees and penalties, regardless of the status of your registration cancellation application.
### Steps to Take:
- **Check Cancellation Status**: Monitor the status of your cancellation application on the GST portal. Once cancelled, download the cancellation certificate for your records.
- **File Annual Return**: If your registration cancellation is pending, proceed to file the annual return (GSTR-9 or GSTR-9C) as per the prescribed format and due date.
- **Communicate with GST Helpdesk**: If you have doubts or concerns about whether to file the annual return after applying for cancellation, contact the GST helpdesk or consult with a GST professional for clarification specific to your situation.
### Conclusion:
Ensure that you comply with all GST filing requirements until your registration is officially cancelled and you have received the cancellation certificate. This includes filing the annual return if your registration cancellation is pending at the time of the annual return filing due date.
1. **Status of GST Registration Cancellation**:
- If your GST registration cancellation application has been approved by the GST authorities before the due date for filing the annual return, you may not be required to file the annual return.
2. **Approval Status and Timeline**:
- If the cancellation application is pending or not yet approved by the GST authorities by the due date for filing the annual return, you are still required to file the annual return for the period during which your registration was active.
3. **Filing Obligations**:
- Until your registration is officially cancelled and the cancellation certificate is issued, you are obligated to comply with all GST filing requirements, including the annual return.
4. **Late Fees and Penalties**:
- Failure to file the annual return within the prescribed due date can attract late fees and penalties, regardless of the status of your registration cancellation application.
### Steps to Take:
- **Check Cancellation Status**: Monitor the status of your cancellation application on the GST portal. Once cancelled, download the cancellation certificate for your records.
- **File Annual Return**: If your registration cancellation is pending, proceed to file the annual return (GSTR-9 or GSTR-9C) as per the prescribed format and due date.
- **Communicate with GST Helpdesk**: If you have doubts or concerns about whether to file the annual return after applying for cancellation, contact the GST helpdesk or consult with a GST professional for clarification specific to your situation.
### Conclusion:
Ensure that you comply with all GST filing requirements until your registration is officially cancelled and you have received the cancellation certificate. This includes filing the annual return if your registration cancellation is pending at the time of the annual return filing due date.
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