We are regularly communicating with you after notification of GST that there is no mandatory requirements of GST Registration of those Taxpayers whose taxable limit are less than Rs 20.00 Lacs except North east states and Rs 10.00 lakh in these states Assam, Sikkim , Manipur , Nagaland , Meghalaya , Tripura , Arunchal Pardesh , J& K , Manipur , Mizoram ,Himachal Pardesh and Uttakhand.
After the notification, the taxpayer are having Turnover less than Rs 20.00 lakh and Rs 10.00 lakh respectively are required to follow cancellation process.
We have communicated cancellation process various times and we are communicating cancellation process as under : “https://youtu.be/TO7M99cd_nU”
Once it is cancelled, you may stop filing GST return process for filing GST return, Until then the creation of challan & payment and process for cancellation is available on the following link
In order to complete the process tax payers are required to clear their demands and file the returns till the cancellation is done by GST department.