A taxable person whose GST registration is cancelled or surrendered has to file a return in the form of GSTR-10.
क्या है GSTR10 (WHAT IS GSTR 10)?
A taxable person whose GST registration is cancelled or surrendered has to file a return in the form of GSTR-10.
This return is called as final return.
किसे फाइल करना है (WHO HAVE TO FILE GSTR 10)?
GSTR 10 is required to be filed only by the persons whose registration under GST has been cancelled or surrendered.
The regular persons registered under GST are not required to file this return.
कब फाइल करना है GSTR 10 (DUE DATE TO FILE GSTR 10)?
With in 3 months from the date of cancellation or date of cancellation order whichever is later.
PENALTY FOR NON-FILING GSTR 10?
If the GSTR 10 is not filed within the due date, a notice will be sent to the such registered person.
The person will be given 15 days time for filing the return with all the documents required.
If the person still fails to file the return, the tax officer will pass the final order for the cancellation with the amount of tax payable along with interest/penalty.