Your client needs to be carrying out a taxable activity to be registered for GST.
A taxable activity is a continuous or regular activity undertaken by any person that supplies or intends to supply goods or services for money or other reward.
If your client is continuously filing nil GST returns, it suggests that they are no longer carrying out a taxable activity.
Letters issued in November
If your client received a letter about our intention to cancel their GST registration, please consider whether they are carrying on a taxable activity.
If you agree that their GST registration needs to be cancelled, you do not need to contact us.
Their final GST return should be filed with the required adjustments.