If a taxpayer fails to file final GST return, then a notice for not filing the final return will be sent to that registered person. The person will be given 15 days time for filing the return with all the documents required
If the taxpayer fails to respond to the tax notice or does not file the GSTR-10 return, then the tax officer would pass the final order of cancellation with the amount of GST tax payable along with interest or penalty.
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