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GSTIN cancellation and annual return for 17-18

Sivaramaraju G (Learner) (2398 Points)

30 November 2019

Hello All,

One of my clients had 3 crs turnover in the year 17-18, but he has cancelled his GST Registration on the date of 1.10.18.

Does he need to file the GSTR 9 and GSTR 9C for the 17-18 year??

If yes, can we log in to the site??

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4 Replies

jrkabra (Proprietor) (52 Points)
Replied 30 November 2019

YES ASSESSEE REQUIRED TO FILE GSTR 9 AND GSTR 9C AS TURNOVER EXCEEDING THE PRESCRIBED LIMIT OF RS 2 CR

AS PER INFORMATION GIVEN ASSESSEE CANCELLED GST NUMBER STILL HE CAN LOGIN IN HIS ACCOUNT AND HAVE TO FILE GSTR 9 AND GSTR 9C

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Sivaramaraju G (Learner) (2398 Points)
Replied 30 November 2019

Thank you Jrkabra for your reply

CA Poonam Chopda (Chartered Accountant) (55 Points)
Replied 30 November 2019

GST Annual Return need to be filed even if the number was active for a single day during the year.
Even after GST number cancellation site login functionality is available.

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jrkabra (Proprietor) (52 Points)
Replied 30 November 2019

1.if turnover exceeding rs 2 crore annual retrun required to file otherwise its optional

2. if the number was active for a single day during the year and no transaction done than nil gstr 9 can file

3.if the number was active for a single day during the year and any transaction done than its best option do not file form gstr 9(Turnover less than Rs 2 crore) as we can not revise gstr 9 form. so just wait for the department order.

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