if company is strike off in MCA govt. website, then registration can be accepted for surrended with filing of previous statuatory returns., Goods and Services Tax - GST

[Affirmservicesconsultancy Privatelimited]

R/Sirs

One taxpayer has applied for surrender of GST registration. On scrutiny it is observed that the TP has not filed his statutory returns since 2022. The taxpayer has been requested to file the pending the GST Returns.

In reply the taxpayer submitted that "Company's current status is strike off in MCA Government website. No business is done by the company and it is officially closed. Please cancel the Registration."

In this situation, can the process of surrender of registation may be initiated or not. please guide in this regard.

Posts / Replies

[Shilpi Jain]

For the period that the company was alive it would have to file the returns.

[VIPUL JHAVERI]

IMPORTANT POINT IS "NO BUSINESS IS DONE BY COMPNAY" NEEDS TO BE WELL PUT UP

NORMALLY IF REDG - RETURN FILING IS MUST,  HOWEVER REGD IS FOR ONLY FOR BUSIENSS PERSONS - SO IF WE CAN DRIVE POINT EFFECTIEVLY ON, NO BUISNESS
SINCE WHEN AND WHAT ALL FACTS TO PROVE , I THINK "NO RETURN" FILING MAY GET
CONDONE - FOR A CASE WHERE CERTIFICATE OF INCORPORATION WAS GRANTED AND SO GST REGISTRAION WAS AUTOMATIC , HOWEVER CERTIFICATE OF COMMENCE WAS NOT ISSUED FOR LACK OF CAPITAL INFUSION COMING IN , IN BANK  - ON STRIKE OFF - GST STRIKE OFF ALSO HAPPENED WITHOUT ANY NEED FOR RETURNS,
AS THERE WAS NO BUISNESS POSSIBLE