Rajkumar is registered under GST in Gujarat, West Bengal and Odisha. Due to closure of business activities in Odisha with effect from 30th April, 2023, Rajkumar filed an application for cancellation of registration befor
CS Professional · Advanced Tax Laws · PYQS · June 2024
Rajkumar is registered under GST in Gujarat, West Bengal and Odisha. Due to closure of business activities in Odisha with effect from 30th April, 2023, Rajkumar filed an application for cancellation of registration before the jurisdictional tax authorities of Odisha on 28th May, 2023. The registration was suspended with immediate effect from 28th May, 2023 by the jurisdictional tax authorities. The final order of cancellation was dated 30th June, 2023. Further, Rajkumar was also registered as an ISD (Input Service Distributor) in Odisha. The registration of ISD was cancelled with effect from 30th May, 2023 with an order dated 30th June, 2023. (b) Advice whether the final return is required to be filed upon cancellation of ISD registration by Rajkumar.
Answer & Explanation:
Further, since an ISD is not required to furnish return under section 39(1) but under section 39(4), final return is not required to be filed upon cancellation of ISD Registration. Therefore, Rajkumar is not required to furnish final return for ISD registration cancelled.
Topics: GST
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