Filing of Final Return (GSTR10) by GST dealers whose registration is cancelled or surrendered

• December 12, 2020
• CA Chandan Agarwal's Office

Filing of Final Return (GSTR 10) by GST dealers whose registration is cancelled or surrendered

As we know that GST has been implemented w.e.f 01.07.2017 in India and various exemption limit for registration has been provided from time to time.

For example: at the time of implementation of GST the minimum turnover criteria was Rs 20 lacs (with exception for hilly states at Rs 10 lacs). In Feb 19 some of the states and Uts have increased their registration limit from Rs 10 lacs to 20 lacs and w.e.f Apr 19 the registration limit has further increased from Rs 20 lacs to Rs 40 lacs for those who are involved in supply of goods only (except for some hilly states)

The registration requirement for various states and UT (union territories) is given below:

Read more on: https://taxguru.in/goods-and-service-tax/filing-final-return-gstr-10-gst-dealers-registration-cancelled-surrendered.html