GSTR 10 for Composition Dealer

Page no : 2

pritesh (CA Final student) (7101 Points)
Replied 28 December 2018

yessss.........

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 28 December 2018

Dear pritesh As per section 45 CGST its not applicable to Composit Dealer

RAJEEV KUMAR (TAX PROFESSIONAL) (24 Points)
Replied 11 March 2019

I have cancelled registration under GST of 2 firms, In which 1 is in Composition and the other is a regular dealer. In Composition dealer it is showing only Annual return, but not Final return, so I want to know that a composition dealers who have surrender his GST registration have to file his Annual return only not Final return ?, Secondly I have not filed GSTR 10 for the other regular dealer whith in the due date, and when I am trying to file it a late fee of Rs.10000/- (SGST+ CGST) is calculating. I have not received any notice or order to file GSTR 10 by the department, as there is provision that a notice should be served . What should I do?

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 11 March 2019

1. GSTR 10 is not applicable to Compositions dealer, yes annual return has to file. 2. Yes ... It's maximum penalty , has to deposit,

SYED FAHEEM ANWAR (STUDENT) (24 Points)
Replied 08 May 2019

Dear sir,

I am a Composition Tax Payers and i have cancelled the Gst Registration and i Confused the Final return but portal is not showing the final return on the portal,please solve the my solutions as early as possible

thanking you

Syed Faheem

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pritesh (CA Final student) (7101 Points)
Replied 08 May 2019

You are not require to file a gstr10 It is only for a normal dealers

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 10 May 2019

Dear syed For composition dealer no need to file GSTR 10 & its not applicable . GSTR 10 final return is not reuired to be file by following : 1. ISD 2.Composit Dealer 3. Casual Taxable Person 4. person required to Deduct tax as per section 51 5.person required to deduct TCS as per section 52. Hence You are Not required to File GSTR 10 Read more at: https://www.caclubindia.com/forum/gstr-10-for-composition-dealer--496744.asp?offset=2 Note plz file GSTR 9B