Filing of Form 10

This query is : Resolved

Gopalakrishnan. S (Querist)
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13 October 2019 Sir,

One of my friend, who has GST registration, failed to submit his monthly returns for more than 6 months and hence, his GST registration has been cancelled by the GST authorities.. As his annual turnover is well below the Threshold limit, he is not interested in reviving his GST RC. As such, is it compulsory for him to file the Form 10 ? What should he do to completely get himself out of GST without any future issues. Pls. advice.

CA Anita Bhadra

CA Anita Bhadra (Expert)
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13 October 2019 Yes , It is mandatory to file Form 10 within three months of cancellation , in the absence of which late fee & penalty will be levied .

Form 10 is very simple return to file . Once he files Form 10 , he will completely get himself out of GST without any further issue