Dear All
Due to closure of the business, an assessee wish to surrender its GST Registration. Is there any time limit to surrender the same or it can be surrender after 2-3 months. as well. For Example, if business was closed on 31.03.2021, surrender can be applied in 2-3 June as well or not. Is it liable for any penalty due to late filing or not. Please confirm.
Thanks in Advance.