Filing of GST Annual Return if GST Registration Cancelled

Whether a Taxpayer shall be required to file GSTR-9 even though his registration has been cancelled before 31st March 2018? Whether answer remains the same if his application for cancellation was pending as on 31st March 2018?

Ans. As per Legal provision of Section 44(1) of CGST Act, every registered person shall be required to file GSTR-9.

Hence, even if the status of taxpayer is not registered as on 31st March 2018 but he was registered between July-17 to March-18, he shall be required to file GSTR-9 providing details for the period during which he was registered.

Similarly, if a taxpayer had applied for cancellation of registration but the application was pending as on 31st March 2018, he shall be required to file GSTR9.

Refer GST Anuual Return : Complete Guide

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