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?

Asked on December 31, 2018 in Miscellaneous.
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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.

Answered on December 31, 2018.
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