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Form GSTR-10 is a final return form to be furnished by all taxable persons whose GST registration is cancelled or surrendered.
Here it is important to understand the difference between a final return and an annual return, basically the difference between GSTR-10 and GSTR-9.
GSTR-10 return filing is to be done only by the persons whose registration under GST has been cancelled or surrendered. Regular taxable persons under GST are not required to file this return.
The GSTR-10 due date is basically three months from the date of cancellation or date of cancellation order whichever is later.
If there is a delay in filing GSTR-10, then a notice will be sent to the registered person who has defaulted. The person will be given 15 days' time for filing the return with all the documents required. Still, if the person fails to file the return, then the tax officer will pass the final order for the cancellation with the amount of tax payable along with interest and penalty.
Form GSTR-10 once filed cannot be revised.
GSTR-10, being a final return, has substantial number of fields which are auto-populated, while the rest are to be furnished.
Following are the details to be provided in the GSTR-10 form, spread across 10 tables:
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