CBIC has issued a circular directing its officers not to issue notice for non filing of Nil returns after the person has filed application for cancellation of his GST registration till the cancellation proceedings are completed by the officer. Para 11 of CBIC Circular is reproduced below:

" 11. It is pertinent to mention here that section 29 of the CGST Act has been amended by the CGST (Amendment) Act, 2018 to provide for “Suspension” of registration. The intent of the said amendment is to ensure that a taxpayer is freed from the routine compliances, including filing returns, under GST Act during the pendency of the proceedings related to cancellation. Although the provisions of CGST (Amendment) Act, 2018 have not yet been brought into force, it will be prudent for the field formations not to issue notices for non filing of return for taxpayers who have already filed an application for cancellation of registration under section 29 of the CGST Act. However, the requirement of filing a final return, as under section 45 of the CGST Act, remains unchanged. "

This circular came as a relief to the taxpayers.
 

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