You can apply to cancel a GST registration even when returns are pending, but the liability for those periods stays (section 29(3)) and the late fee and interest keep running. We file the pending returns period by period, work out the late fee and interest, then file the cancellation application in Form GST REG-16 and the final return GSTR-10, before the officer cancels the registration on his own.
Cancellation does not affect liability to pay tax and other dues, or to discharge any obligation, for any period before the cancellation, whether fixed before or after it (section 29(3)). So pending returns do not disappear when you cancel: the tax, interest and late fee for those periods stay. The officer's order in Form GST REG-19 also directs you to pay arrears of tax, interest or penalty (Rule 22(3)).
The Act does not allow a return for a tax period to be furnished more than three years after its due date unless the Government extends it (sections 37(5) and 39(11), from 1 October 2023). Portal enforcement differs by period, so we check each oldest period before promising a catch-up.
Late fee is charged per day after the due date, up to a cap. Interest is separate.
Interest and the final amount are confirmed before filing.
A few returns pending / A large catch-up / A notice or suspension is open
Time limits and conditions for revocation are on our GST revocation page, which handles that application.
E-way bills can be blocked: Under Rule 138E, generating an e-way bill can be restricted where returns are not furnished for two consecutive tax periods (for composition taxpayers, statements for two consecutive quarters). It is lifted on filing, or by an officer's order on an application. If you still move goods, clear the returns first.
Documents are collected after payment, through the application.
Sales and purchase data for old periods is missing, so the returns cannot be prepared
Route check: We check the status and whether the officer has already acted, and tell you if revocation or a notice reply is the right filing.
Item, Amount, Note
You can apply, and Circular 69/43/2018-GST tells officers to accept an application unless it is incomplete or the new owner is not registered. But the liability for the pending periods stays (section 29(3)), and the officer's order directs you to pay arrears. We file the pending returns first so that nothing is left open.
Not for the periods already overdue: the late fee and interest on them stay. From the date you apply, the registration is deemed suspended and regular returns are not required for the suspended period (Rule 21A(3)), so no new late fee builds on those.
Per return, per day after the due date, up to a cap: ₹50 a day (₹20 if nil), capped at ₹500 for a nil return, ₹2,000 up to ₹1.5 crore turnover, ₹5,000 for ₹1.5 to ₹5 crore and ₹10,000 above that, for GSTR-3B and GSTR-1 of tax periods from June 2021. Interest at 18% a year is charged on tax paid late. We confirm the amount before filing.
Our routes follow the number of pending returns: 1 to 6 is a small catch-up and 7 or more is a large one, because the data to gather and the periods to reconcile grow with the count. Government late fee and interest are not part of our fee.
Yes. A monthly filer who has not furnished returns for six continuous months, or a quarterly filer for two continuous tax periods, can be cancelled on the officer's own motion (section 29(2)(c), Rule 21(h) and (i)), with a back date. A composition taxpayer can be cancelled if the return for a financial year is not furnished beyond three months from its due date (section 29(2)(b)). The officer must first give you a chance to be heard.
Reply in Form REG-18 within 7 working days of service. Alternatively, if the ground is non-filing, furnish all the pending returns and pay the tax dues with interest and late fee, and the officer drops the proceedings by an order in Form REG-20 (Rule 22(4), proviso). Send us the notice first; our team reviews it before anything is filed.
No, a cancellation cannot be filed again. The route is revocation in Form REG-21, within 90 days of service of the order (up to 180 days more only if a senior officer allows it), after the pending returns are filed. See our GST revocation page and act quickly.
Yes. Sections 37(5) and 39(11), in force from 1 October 2023, do not allow a return for a tax period to be furnished more than three years after its due date, unless the Government extends the period. Portal enforcement differs by period, so we check the oldest periods first.
Returns are due for every period of a live registration, nil or not, and a nil return carries the lower late fee (₹20 a day, capped at ₹500). Circular 69/43/2018-GST says non-filing notices are not required for a person who made no taxable supplies up to the application and gives an undertaking, but the final return stays due.
For a regular taxpayer, yes, within 3 months of the cancellation date or the order date, whichever is later (section 45, Rule 81). Composition taxpayers, input service distributors, non-resident taxable persons and tax deductors or collectors file none.
No. StampMitra is a filing assistance platform. We prepare and file the returns, the application and the final return. The decision is the officer's. For a dispute over a demand, take advice from a CA or lawyer.