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For taxable person whose registration has been surrendered or cancelled
Applicable Section: Section 45(1) Central Goods and Services Tax Act, 2017
Applicable Rule: Rule 81 Central Goods and Services Tax Rules, 2017
A taxable person whose GST registration is cancelled or surrendered is required to file a Final Return in Form GSTR – 10. The return is to be filed within 3 months of date of cancellation/order of cancellation whichever is later. The return is intended to provide details of ITC involved in closing stock to be paid/reversed by the taxpayer.
The form is required to be filed by every taxpayer except:
The Form is required to be filed within time as mentioned earlier else late fees would be payable for filing after due date.
Points to remember:
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