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GST REGISTRATION CANCELLATION

CA Naveen Chand (Chartered Accountant) (12729 Points)

18 January 2021

Hello respected members of CCi !

I have applied for GST registration in the month of October 2020 and in the same month I have applied for the cancellation of registration.

But the application is Pending for Processing (showing @ GST portal)

Queries -

1. whether I have to filed NIL GSTR_3B for the month of OCT , NOV and DEC 2020 with penalties

2. I have received notice to file GST returns and pay penalties for the GSTR_3B

Help me out of this .

Thanks !

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7 Replies

MD TECHNOLOGIES (59 Points)
Replied 18 January 2021

Yes you have to unless the rejection is done

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mayur sharma (133 Points)
Replied 18 January 2021

Dear Naveen
The proper officers has to issue order for cancellation within 30 days from the date of of application.

Kindly recheck your status Of registration.

CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 18 January 2021

Check it again and if not approved till date, then contact jurisdictional officer.

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 18 January 2021

it is pending for processing and not cancelled yet

now officer served notice to pay penalties / late fees

mayur sharma (133 Points)
Replied 18 January 2021

1.Reply to the notice severed by the officer stating your ARN which was generated after application for cancellation.
2.Raise a query on the portal or contact your jurisdictional officer

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CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 18 January 2021

department asked to pay penalties via GSTR_3B as they declared defaulter for non - filing of returns

In the given case ,

there is no default as a taxpayer ,

as the taxpayer took registration in the month of Oct 2020 and also applied for cancellation in the same month but not filing returns

now the taxpayer has to file gstr_3b with penalties (no option) and if taxpayer not filed returns still then penalties will get higher day by day

mayur sharma (133 Points)
Replied 18 January 2021

Sorry i don't agree.
First of all Your ARN should be closed within 30 days from the date of application.
As it is not closed and still under process you should definitely raise a query.
You should clearly mentioned the situation while replying to the notice.
Rules are there to follow. If taxpayer has applied for cancellation there is no reason for making taxpayer wait and then Compal him to pay.

Please try any of the two else visit the jurisdictional.