gst 10 for cancel dealer
pramod goyal (ca) (29 Points)
30 December 2018
pls confrm gst 10 is mandatory for composition dealer
7 Replies
Jain shah
(10 Points)
Replied 30 December 2018
Final return is not required to file for the composition Taxable person
pritesh
(CA Final student)
(7101 Points)
Replied 30 December 2018
Final return should not be filed by composition dealer
only regular dealer whose registration has been canceled has to file final return.
only regular dealer whose registration has been canceled has to file final return.
Shivam RC
(Student)
(23683 Points)
Replied 30 December 2018
Filing of FINAL RETURN ( GSTR 10 ) is not required for persons registered under Section 10 of the CGST Act 2017 i.e. "Composition Scheme". It ( GSTR 10 ) is to be filed only by those Registered Persons who are required to file Returns in terms of the Provision of Section 139(1) of the CGST Act 2017 as stated u/s 45 of the CGST Act 2017 ( FINAL RETURN ).
SECTION 39(1) OF THE CGST ACT 2017 EXCLUDES :
(1). Input Service Distributor ( ISD ).
(2). Non-Resident Taxable Person ( NRTP ).
(3). Persons paying Tax u/s 10 of CGST Act 2017.
(4). Persons paying Tax u/s 51 of CGST Act 2017.
(5). Persons paying Tax u/s 52 of CGST Act 2017.
Hence, Composition Scheme Dealers are not required to file GSTR 10.
Refer Section 45 of the CGST Act 2017 read with Section 39(1) of the CGST Act 2017.
Regards.
SECTION 39(1) OF THE CGST ACT 2017 EXCLUDES :
(1). Input Service Distributor ( ISD ).
(2). Non-Resident Taxable Person ( NRTP ).
(3). Persons paying Tax u/s 10 of CGST Act 2017.
(4). Persons paying Tax u/s 51 of CGST Act 2017.
(5). Persons paying Tax u/s 52 of CGST Act 2017.
Hence, Composition Scheme Dealers are not required to file GSTR 10.
Refer Section 45 of the CGST Act 2017 read with Section 39(1) of the CGST Act 2017.
Regards.
pritesh
(CA Final student)
(7101 Points)
Replied 31 December 2018
Up to 31st december you can file your gstr 10 return whose cancellation has been cancelled before 30th September.
after that late fee 200 rs per day.
after that late fee 200 rs per day.
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