GST Return on cancellation of GST Registration
A taxable person whose GST registration is cancel has to file a return in Form GSTR-10 known as Final Return. In addition, this is statement of stocks held by such taxpayer on day immediately preceding the date from which cancellation is made effective.
Who needs to file GSTR-10?
Form GSTR 10 is require to be file only by those persons whose registration under GST has been cancel. The following persons are not require to file this Final Return:
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List of contents of GSTR-10
Requisite documents for GSTR-10 filing
– Address details for future communication
– Last month’s file GSTR-3B
– Profit and Loss Account
– Balance sheet
when you need to file the GSTR-10?
GSTR 10 must file within three months from the date of cancellation or date of cancellation order whichever is later.
Step by Step Procedure of filing of Annual Return
Penalty for non filing of GSTR-10
If the GSTR 10 is not file within the due date, a notice will be sent to such a recognise person. The person will be given 15 days time for filing the return with all the documents require. In case 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 or penalty.
FAQs
Yes, it is mandatory to file Form GSTR-10 in cases when GST registration is cancel.
You cannot file Form GSTR-10 without discharging full liabilities declare in this Return.
You can file Form GSTR-10 using DSC or EVC.
Digital Signature Certificate (DSC)
Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. In addition, a digital certificate can present electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. Even more, in India, DSC are issue from authorize Certifying Authorities.
Electronic Verification Code (EVC)
The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. In addition, the OTP is sent to the mobile phone number of the register mobile phone of Authorize Signatory file in part A of the Registration Application.
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