Sir, my friend applied for GST registration cancellation on 14/01/2020 but he has not replied for the quires and did not filed any returns as he thought that GST registration will get cancelled but was rejected. GST registration cancelled on 16/12/2023. Notice has served to him for all FY.
To my knowledge for regular taxpayers if they not filed returns for six months, the proper officer will cancel his registration su moto.
Kindly Reply this issue
Su Motu Cancellation Provision As per the CGST Act, 2017:
Issue Analysis In your friend's case: 1. The registration cancellation application was rejected.
2. Your friend didn't file returns or respond to queries.
3. The proper officer didn't cancel the registration su motu within six months.
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