Fail to file return ?

Waseem Syed (271 Points)

06 January 2021  
Sir I have registered under GST since last two years but I didn't make any Transaction, hence I didnot file any return .Now I have charged with heavy late fee which I can not pay .What action can be taken against me if i cancel my registeration without filing return and paying late fee? And whether Can I again apply for register using same Pan and for same Proprietor after cancellation? Plz guide