As per provisions of GST, if you have taken a Voluntary Registration, and have been filing NIL Returns for continuous period of 6 months, the registration may be cancelled by the GST officer.
As per Section 25(3) of the CGST Act, if any person who has not commenced his business for 6 months from the date of Registration, the proper officer may suo motto cancel the registration.
But before such cancellation is being made, the tax payer will be given an opportunity of being heard why the registration should not be cancelled.
If explanations were not provided or the explanation provided is not satisfactory the proper officer may cancel the registration for non commencement of business.
Hence, if you are filing NIL returns, ensure you avoid cancellation of your GST Returns for non commencement of business.
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