Answer

1. F

   Facts

   The portal lets you submit REG-16, but the officer checks return status. Circular 69/43/2018-GST and Rule 22 expect returns up to the cancellation date to be filed. Unfiled returns usually lead to a query or rejection.

2. P

   Provisions and law

   • Rule 20, CGST Rules 2017Application in REG-16 within 30 days of the event, with details of stock, liability and payment
   • Sec 39, CGST Act 2017Every registered person files GSTR-3B for each tax period, including nil periods
   • Circular 69/43/2018-GSTSOP for REG-16: effective date as requested but not before the application date; complete applications processed within 30 days
3. A

   Analysis

   Cancellation closes the GSTIN only from the effective date, so returns before that date still fall due under Sec 39. If you have six unfiled months, file them first, paying tax, 18 percent interest on cash tax and late fee. Nil returns can be filed by SMS or on the portal. Once returns are current, REG-16 moves faster and you avoid a REG-17 notice.

4. C

   Conclusion

   1. 1Download the return status from Services, Returns, Track Return Status.
   2. 2File pending GSTR-1 and GSTR-3B in date order.
   3. 3Pay tax, interest and late fee from the cash ledger.
   4. 4Then file REG-16.

Returns older than three years from their due date can no longer be filed on the portal (Sec 39(11)); get advice if any return is that old.

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