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GST cancellation of registration

Naveenkumar (Article Assistant) (46 Points)

26 November 2020

are we supposed to file returns even after applying for cancellation when the same is pending for processing.

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Shivam RC (Student) (23683 Points)
Replied 26 November 2020

No, you are not required to file your GST Returns after applying for Cancellation of GST Registration ( FORM GST REG-16 ).

As per Proviso to Section 29(1) of the CGST Act 2017, the GST Registration Number gets Suspended during the proceeding of cancelation of GST Registration.

EXTRACT OF THE PROVISO OF SECTION 29(1) OF THE CGST Act 2017 :

"Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed."