Every registered person who is required to file GST returns and whose GST registration has been surrendered or cancelled shall file a final return in form GSTR 10 electronically.
The final return in form GSTR 10 is required to be filed within 3 months from the
Whichever is later.Example: If Mr A's effective date of cancellation registration is 18/09/2018 and date of order of cancellation is 28/09/2018, then GSTR 10 is required to be filed within 3 months from the above dates whichever is later i.e., 28/12/2018.
The final return in form GSTR 10 is required to be filed by every registered tax payer except the following persons
The following details are required to be given in GSTR 10
A comprehensive list of frequently asked questions on GSTR-10
Annual Return is required to be filed by every registered tax payer annually in Form GSTR 9.
Final Return is required to be filed by the persons whose registration has been cancelled or surrendered in Form GSTR 10.
Yes, the tax payer can file nil return if he has no activity during the tax period.
No, Final return in form GSTR 10 once filed by the tax payer cannot be revised.
GSTR 10 will be filed only if all the liabilities are discharged by the tax payer. Partial discharge of liability is not possible in filing GSTR 10.
The pre-requisites for filing GSTR 10 are as follows
Yes, if any amount paid at the time of filing application for cancellation of GST registration, then such amount will be reduced from your liability to be payable at the time of filing of final return in form GSTR 10.
Yes, it is mandatory to file GSTR 10 in case where GST registration is cancelled / surrendered.
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