GST registration cancellation for quarterly GSTR-1 filers.

Caclubuser (Accountant)     10 April 2021

Dear Experts,
I filed my GSTR-1 quarterly for the quarter December, 2020. The total Taxable sales and GST in GSTR-3B for the months from October to December, 2020 is more than that of GSTR-1 for quarter December, 2020. In the GSTR-1 for the said quarter there are two invoices uploaded for the month of December, 2020 but I showed NIL Taxable sales and GST in GSTR-3B for the month December, 2020 for adjustment. Will my GST registration be cancelled as per Rule 21(f) of the CGST Rules?