Business not done . Whether GST returns are mandatory to be filed ?

By | September 4, 2018
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(Last Updated On: September 4, 2018)

Business not done . Whether GST returns are mandatory to be filed ?

I have taken GST registration in  August 2017  but till date I have not filed GST Returns as i have not used GSTIN number. On 31st August 2018 I applied for cancellation of GST registration. Whether my application will be approved  ?


Answer . It is mandatory to file GST returns , even if GSTIN number is not used or no business in the particular tax period.

You should file NIL GST returns.

Refer Section – 39, Central Goods And Services Tax Act, 2017

Furnishing of returns .

2 39. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, 3[in such form4, manner and within such time as may be prescribed5], a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars as may be prescribed 6[***] :

7 [Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein. ]

(8) Every registered person who is required to furnish a return under sub-section (1) or sub-section (2) shall furnish a return for every tax period whether or not any supplies of goods or services or both have been made during such tax period.


(10) A registered person shall not be allowed to furnish a return for a tax period if the return for any of the previous tax periods has not been furnished by him.


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