one of my client registered under regular in april 2019
he filed april and may 19 returns only
now he wanted to close his registration from 31.05.2019
is this possible or not
pls give full info
Tax Consultancy Services
If not cancelled then he must file GST returns till date with late fee.
He can't cancell from 31st May unless you made an application to cancel the registration earlier in June month.But you can visit GST office and cancel from earlier period if you prove there was no business carried out.
GST Registration Cancellation from tax payer end require to pay all pending dues of GST and upto date filing of GST returns
CAclubindia
