Whether a Taxpayer is still required to file GSTR-9 form, if his Registration has been cancelled before 31st March 2018? Also, whether he is supposed to file GSTR-9 form in the case when his application for cancellation is pending as on 31st March 2018?
Under the Legal provision of Section 44(1) of CGST Act each and every registered person is required to file GSTR-9. In such a case where the status of a taxpayer is ‘not registered’ as on 31st March 2018 but he was registered earlier, between July-17 to March-18, in such a situation he shall be required to file GSTR-9 form and provide details for the period he was registered.
Similarly, if a Taxpayer’s application for cancellation of his registration is pending as on 31st March 2018, he is required to file the GSTR.