Partner
6665 Points
Joined February 2018
Cancellation of Registration under GST states that If you do not start your business within 3 months from the date of Registration, then it will lead to cancellation of the Registration.
Even if no business transaction has been done in a particular month/period, then you have to file "NIL GST RETURN" for that particular period. It is mandatory to file the Nil Return in these situations.