Final return
This query is : Resolved
29 April 2019
A registered composite dealer turnover below 40 lacs limit.cancel of gst registration number applied form gst reg .16 on dt.31.03.2019.
Cancel of gst number order form gst reg.19 received on dt.26.04.2019
My doubt
Cancel of gst registration number after final return form .10 and annual return filed compulsory or not.
Cancel of gst number order form gst reg.19 received on dt.26.04.2019
My doubt
Cancel of gst registration number after final return form .10 and annual return filed compulsory or not.
30 April 2019
GSTR-10 is not required to be filed for composition dealers but annual return in 9A needs to be filed.
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30 April 2019
thanks reply. my doubt cancel of gst number after business continued purchase of goods property name or trade name without gst number invoice received.
24 July 2024
If a GST registration has been cancelled, whether the final return in Form GSTR-10 and annual return in Form GSTR-9 are required depends on the specific circumstances:
1. **Final Return (Form GSTR-10):**
- Form GSTR-10 is required to be filed by a taxpayer whose GST registration has been cancelled or surrendered.
- It must be filed within three months from the date of cancellation or date of order of cancellation, whichever is later.
- In your case, since the GST registration was cancelled on April 26, 2019, the final return in Form GSTR-10 would need to be filed by July 26, 2019.
2. **Annual Return (Form GSTR-9):**
- The requirement to file annual return in Form GSTR-9 depends on the financial year for which the registration was active.
- If the GST registration was active during the financial year 2018-19 (April 2018 to March 2019), then annual return in Form GSTR-9 for that year would need to be filed.
- The due date for filing Form GSTR-9 for FY 2018-19 was extended multiple times, but typically it is due by December 31 of the subsequent year. For FY 2018-19, it was extended and the latest due date was March 31, 2020.
**Specific Answers to Your Queries:**
- **Final Return (Form GSTR-10):** Yes, it is compulsory to file Form GSTR-10 after the GST registration has been cancelled. This form should be filed within three months from the date of cancellation or order of cancellation.
- **Annual Return (Form GSTR-9):** Yes, if the GST registration was active during the financial year 2018-19, then filing of annual return in Form GSTR-9 is also compulsory. This should have been filed by the due date, which was extended for FY 2018-19.
- **Invoice Issue Without GST Number Post Cancellation:** After the cancellation of GST registration, you should not issue tax invoices charging GST. Any invoices issued for supplies made after cancellation should clearly mention that the supply is made by a non-GST registered entity and should not charge GST.
Ensure to comply with these requirements to avoid any penalties or legal issues related to GST compliance. If you need further clarification or guidance, it is recommended to consult with a GST professional or contact the GST helpdesk for detailed assistance.
1. **Final Return (Form GSTR-10):**
- Form GSTR-10 is required to be filed by a taxpayer whose GST registration has been cancelled or surrendered.
- It must be filed within three months from the date of cancellation or date of order of cancellation, whichever is later.
- In your case, since the GST registration was cancelled on April 26, 2019, the final return in Form GSTR-10 would need to be filed by July 26, 2019.
2. **Annual Return (Form GSTR-9):**
- The requirement to file annual return in Form GSTR-9 depends on the financial year for which the registration was active.
- If the GST registration was active during the financial year 2018-19 (April 2018 to March 2019), then annual return in Form GSTR-9 for that year would need to be filed.
- The due date for filing Form GSTR-9 for FY 2018-19 was extended multiple times, but typically it is due by December 31 of the subsequent year. For FY 2018-19, it was extended and the latest due date was March 31, 2020.
**Specific Answers to Your Queries:**
- **Final Return (Form GSTR-10):** Yes, it is compulsory to file Form GSTR-10 after the GST registration has been cancelled. This form should be filed within three months from the date of cancellation or order of cancellation.
- **Annual Return (Form GSTR-9):** Yes, if the GST registration was active during the financial year 2018-19, then filing of annual return in Form GSTR-9 is also compulsory. This should have been filed by the due date, which was extended for FY 2018-19.
- **Invoice Issue Without GST Number Post Cancellation:** After the cancellation of GST registration, you should not issue tax invoices charging GST. Any invoices issued for supplies made after cancellation should clearly mention that the supply is made by a non-GST registered entity and should not charge GST.
Ensure to comply with these requirements to avoid any penalties or legal issues related to GST compliance. If you need further clarification or guidance, it is recommended to consult with a GST professional or contact the GST helpdesk for detailed assistance.
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