GSTR 10 Applicability

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Do Composite dealer need to file GSTR 10 after voluntary revoking his Registration from GST??
Replies (5)
gstr 10 can be enabled only after the cancellation order have been passed.....
Form GSTR-10 need not be filed by the following people.

Input Service Distributor

Non-resident taxable persons

Individuals who are required to deduct tax at source (TDS) as per Section 51.

Individuals who are paying tax as per Section 10 (Composition Taxpayer).

Individuals who are required to collect tax at source (TCS) as per Section 52.
Yes As per Section 45 CGSt Act Composition Dealer is not required File GSTR 10
And do have file annual return after cancellation??
yes annual return you are requires to file


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