surrender of gstin

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if anyone have not filed return from jan 2018 and now wants to surrender gstn .what's the procedure ? and how to clear all the penalties n tax amount
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you have to clear all penalties or wait for the

Suo Moto Cancellation of registration may be initiated by the Tax Official for various situations as mentioned in the provisions of GST law like: –

Failure to furnish Application for Enrollment within 3 months from the appointed day or such extended period specified

Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months


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