Question ID : 37997

Cancellation of GST Registration and Annual return

Whether annual return for FY 2017-18 shall be filed if cancellation of GST registration is done during FY 2018-19.

Answer ID : 76307

Going by the language , annual return for FY 2017-18 has to be filed as the assessee was a registered taxpayer during the year. Further annual return for FY 18-19 would also need to be filed if registration has been cancelled during the year.

Answer ID : 76316

No, Annual Return under section 44 for 2017-18 will NOT be required as you would have filed Final Return under section 45. To be sure, please check if you have filed Final Return. If not, please find out if your registration has actually been cancelled or lying in dormant (non-compliant) state. If it is not really cancelled, then yes, Annual Return will be required until registration is finally cancelled properly.

Answer ID : 76323

In the Absence of non obstante clause in Section 45 - FInal Return, the person shall have to file an Annual Return u/s 44 even when the registration is cancelled for all the years prior to the year in which effective date of cancellation falls. In the Year of Cancellation only a Final Return would suffice.

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