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Final Return In GSTR – 10

Final Return In GSTR – 10

Section 39 makes compulsory for every taxpayer to file GSTR – 3B for every month within 20 days of end of respective month. Exceptions to this provision are:

  1. An Input Service Distributor,
  2. A non-resident taxable person,
  3. A person paying tax under Composition scheme and
  4. A person to whom only provisions of TDS & TCS is applicable.

But if registration of taxpayer is cancelled, he shall file a final return. Such final return shall be filed in GSTR – 10 and shall be filed within three months of the date of cancellation or date of order of cancellation, whichever is later.

Currently, vide Notification # 58/2018 – Central Tax dated 26th October, 2018, Government has asked taxpayers whose registration has been cancelled on or before 30th September, 2018 to furnish the final return in FORM GSTR-10 by 31st December, 2018.

Failure to file Final Return in Form GSTR – 10 may attract a late fee of one hundred rupees for every day during which such failure continues subject to a maximum amount of five thousand rupees.

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Final Return In GSTR – 10
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