seen from Canada
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GST Compliance – Form GSTR-10 (Final Return)
A. The Law Relevant Sections – CGST Act, 2017 Section 29: Cancellation of GST registration. Section 45: Obligation to furnish final return. Section 47: Late fee for delay in filing return. Relevant Rules – CGST Rules, 2017 Rule 81: Prescribes Form GSTR-10 for filing the final return. Key Point: When GST registration is cancelled or surrendered, the taxpayer must file Form GSTR-10 (Final…
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GSTR 10: Eligibility, Due-date, & Format |Form GSTR 10 is also known as the Final Return.
Form GSTR 10: Eligibility, Due-date, & Format
