Answer

1. F

   Facts

   Even with no sales, a registered business must file nil returns. File the pending nil returns now with the nil late fee, and cancel the registration if you are not restarting.

2. P

   Provisions and law

   • Sec 46, CGST Act 2017A registered person who fails to file a return under Sec 39, 44, 45 or 52 gets a notice to file within 15 days
   • Sec 47, CGST Act 2017Late fee for late returns
   • Notification 19/2021-CTGSTR-3B late fee capped at ₹500 for nil returns and ₹2,000, ₹5,000 or ₹10,000 by turnover slab
3. A

   Analysis

   Sec 46 applies to any return not filed, including nil returns. The late fee for a nil GSTR-3B is capped at ₹500 per return. Example: 6 months of nil returns pending cost up to ₹3,000. If the business will not restart, apply for cancellation after filing so the notices stop.

4. C

   Conclusion

   1. 1File all pending nil returns, oldest first.
   2. 2Pay the nil late fee.
   3. 3Decide whether to keep the registration.
   4. 4If not, apply for cancellation in REG-16.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.