Goods and Services Tax – Started By: – Ethirajan Parthasarathy – Dated:- 27-7-2018 Last Replied Date:- 31-7-2018 – An Individual registered himself for GST even though the gross taxable rent is below 20 lakhs, because a part of which attracted IGST as per sec 24(1). Very recently he has applied for cancellation of registration in view of notification number.10/2017.dated.13-10-2017 Assuming his registration gets cancelled with effect from 15th of July, my doubts are 1. Is he liable to charge GST for 15 days in July 2. After cancellation of his registration, will he be able to file his GSTR-3B and GSTR-1. – Reply By KASTURI SETHI – The Reply = Query-wise reply is as under:-1. Yes, because notification is prospective and not retrospective.2.
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ancellation . After submission the department does not cancel registration easily. The department has strong valid grounds for not cancellation of registration even after submission by the party. The department can withhold cancellation till Govt.dues are not cleared. It is the department's discretion when to cancel. The department can wait for audit and other factors. That is why ACES is still open for every purpose but In GST regime, as and when registration is cancelled, the registered person will be delinked from the Common Portal system. In ACES system was working in a different way. This is my view. – Reply By Alkesh Jani – The Reply = Sir, My views is that a registered person is required to pay GST, if the said person was registe
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