my client is registered as composition in August 2017 and filed returns up to september 2018 .on October 2018 we applied for cancellation of registration.but until now also it's showing pending for process.Now is he liable file gstr 9a.?
plz tell me
Yes, he would be liable to file GSTR-9A for both FY 2017-18 and FY 2018-19.
As per FAQ No. 2 available on GST Portal:
"All taxpayers registered under the composition scheme under GST, for any period during the financial year, need to file Form GSTR-9A. This will include a taxpayer -
who have opted for composition scheme since registration and have never opted out subsequently; and
who have opted in for composition scheme any time during the financial year; and
who have opted in for composition but subsequently opted out any time during the year."
As per FAQ No. 6 avaiable on GST Portal:
The annual return can be filed even if the taxpayer has got his registration cancelled during the said financial year.
Yes, he needs to file annual return.
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