Answer

1. F

   Facts

   Non-filing triggers a GSTR-3A notice under Sec 46, a possible best judgment assessment under Sec 62, and cancellation of registration under Sec 29(2) read with Rule 21 if returns are not filed for six months (two quarters for QRMP). E-way bills get blocked after two missed periods.

2. P

   Provisions and law

   • Sec 46, CGST Act 2017Notice to a person who has not filed returns (GSTR-3A)
   • Sec 62, CGST Act 2017Best judgment assessment if returns are not filed after notice
   • Sec 29(2), CGST Act 2017Officer may cancel registration, including for not filing returns for the prescribed period
   • Rule 21, CGST Rules 2017Registration can be cancelled for not filing returns for six months (two quarters for quarterly filers)
3. A

   Analysis

   If you get GSTR-3A, filing the pending returns within 15 days usually closes the matter. If you ignore it, the officer can assess tax on best judgment and later cancel registration, after which you cannot issue tax invoices. Restoring a cancelled registration needs all returns and dues cleared and a revocation application. Filing late with fee is always cheaper than cancellation.

4. C

   Conclusion

   1. 1List every pending return and its late fee
   2. 2Arrange cash and file in order, oldest first
   3. 3Reply to any GSTR-3A or REG-17 notice by filing and uploading the ARNs
   4. 4If registration is already cancelled, discuss revocation with your CA

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