FINAL RETURNS

shiva wadeyar (13 Points)

15 March 2023  
Just wanted to know when was GSTR-10 ( FINAL RETURNS ) Was introduced..!?
Our client has made a GST Closure on December 2018, For new GST Registration now We should do final returns, was it introduced on that date??
Here the Officer informed us to pay the penalty amount for new GST registration??