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Gstin inactivity

02 January 2018

In how much time , will the GSTIN be suspended, if :

1. The turnover is zero and there is not any inward supply too continuously and the NIL return is filed regularly.

2. If the turnover is zero but few purchases are going on say 3-4 bill in the year. I mean the stock is increasing but there is not any sale.

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19 Replies

Divakar (Student CA Final ) (11857 Points)
Replied 02 January 2018

If u didn't start ur business of operations i mean file nil return in the beginning for continuously for 6 months... Then ur gst no get cancelled... If u enter purchase details of single invoice then it is not ur nil return

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Mondira Saha (GST) (3925 Points)
Replied 02 January 2018

you turmover is zero ...
you want to surrender you gstn

conditions
1- if you are migrated from last tax regime ( vat ,cst,service tax ) then you cam surrender your gstn number facility avalible on portal
2- if you take registration after 1 july you have to wait facility available shortly for these type dealer
3- file your all nil returns ( pay if you have any type of libaility like late fee )

i hope it helps you

1 Like

Divakar (Student CA Final ) (11857 Points)
Replied 02 January 2018

Before one year from registration u can't cancel ur gstin no

1 Like

Mondira Saha (GST) (3925 Points)
Replied 02 January 2018

there is no restriction that you have to continue your business 6 months ... restriction only for that who take his registration as voluntary registartion restriction is 1 year ( conditions apply)

1 Like

Mondira Saha (GST) (3925 Points)
Replied 02 January 2018

depend on your sale invoice ( mean you not raise any invoice in that period ) not matter you have purchase or not

1 Like

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ROYAL DIAMONDS (2 Points)
Replied 03 January 2018

Dear Sir/ Madam

I had Filled a GSTR-3B for the month of november on 20th December 2017. Hence i had Created and paid the Challan of liability which is payble to the GST Deapartment. But by mistake i Filled a NIL Return. Hence beacuse of the mistake i was unable to offset the liability hence will i am liable to pay any type of Penalties or any late fees. Will appreciate if you help me out from this issue..

Divakar (Student CA Final ) (11857 Points)
Replied 03 January 2018

Before file u can rest ur gstr3b... Please be careful while filling gst return and payment... Mere depositing the tax is not sufficient until u setoff ur liability.... Wait for gstr3 then any pictures clear... How much payment is there

Mondira Saha (GST) (3925 Points)
Replied 03 January 2018

dont worry ...
you can add your november sale purchase bill with december 3B and make payment(sett off december liability with nov liability)
and second is intrest or penalty till now not leived and we hope till march 2018 gov not leived any type intrest cause gst is new ...
no late fee you have to pay on it ...

1 Like

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 03 January 2018

FILE THE NIL RETURN UNTILL CANCELLATION OF REGISTRATION IS NOT AVAILABLE @ PORTAL

Mondira Saha (GST) (3925 Points)
Replied 03 January 2018

if you are migrated from last tax regime and registered before july than no matter your return is nill( nill is mendetory cause there is condition if you not raise any invoice in that period then you can cancell you gstn if you raise single tax invoice than you have to wait for form reg16 not avaialable till now) ... facility available on portal

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Saksham Sachdeva (48 Points)
Replied 03 January 2018

Mam, I am a migrated VAT Dealer, and I dont want to surrender GST. I just want to know that, if there is any provision that "If turnover remains zero for a due course(months/years) of time then GSTIN will be AUTOMATICALLY CANCELLED.....(Purchases are there but there is not any sale continuously).

Mondira Saha (GST) (3925 Points)
Replied 03 January 2018

no... you have to file yout nill returns only .... no provision to cancle automatically

Umesh V Naig (Statutory Analyst) (452 Points)
Replied 09 January 2018

3B late filing fees of Rs 900/ not able to e pay this since my mobile no is not uploaded by the jurisdiction authority how to pay offline without generating challan from portal which is mandatory

is it allowed

Mondira Saha (GST) (3925 Points)
Replied 09 January 2018

offline - means on counter or RTGS/NEFT
in counter and RTGS /NEFT you have to create challan from portal no required mobile number
in online net banking you have to create challan online

in all condition you have to create challan ... no require mobile number