Description

GSTR-10 is the return to be filed by the registered taxable persons who have opted for the cancellation of the GST registration. A taxable person who opts for cancellation of GST registration has to file a final return under GST law in this form within three months.

A taxable person whose GST registration is cancelled or surrendered has to file a return in Form GSTR-10 called as Final Return. This is statement of stocks held by such taxpayer on day immediately preceding the date from which cancellation is made effective.

A taxable person whose GST registration is cancelled or surrendered has to file a return in the form GSTR-10. This return is called a final return.

What is the difference between Final Return and Annual Return? Annual return has to be filed by every registered person under GST. Annual return is to be filed once a year in Form GSTR-9. Final return is required to be filed by the persons whose registration has been cancelled or surrendered in Form GSTR-10.