By when do I need to file the Form GSTR-10? Yes, you can file nil return in Form GSTR-10, if facts are so.
Difference between final draft educational and final draft 10 registration#
Yes, it is mandatory to file Form GSTR-10 in cases when GST registration is cancelled or surrendered. Annual return is to be filed once a year in Form GSTR-9.įinal return is required to be filed by the persons whose registration has been cancelled or surrendered in Form GSTR-10. What is the difference between Final Return and Annual Return?Īnnual return has to be filed by every registered person under GST. (v) Persons required to collect tax at source (TCS) under section 52 3. (iv) Persons paying tax under section 10 (Composition Taxpayer) (iii) Persons required to deduct tax at source (TDS) under section 51 Who needs to file Form GSTR-10?įorm GSTR-10 is required to be filed by every taxpayer except: This return is intended to provide details of ITC involved in closing stock (including inputs and capital goods) to be reversed/ paid by the taxpayer. This return should be filed within three months of the date of cancellation or date of order of cancellation, whichever is later.
This is statement of stocks held by such taxpayer on day immediately preceding the date from which cancellation is made effective. What is Form GSTR-10?Ī taxable person whose GST registration is cancelled or surrendered has to file a return in Form GSTR-10 called as Final Return.