valid HSN selection to products or services in Turnover limits for inter and intra states?
what is the procedure to surrender GSTIN by
# casual person?
# E-commerce operator?
# Non Resident taxable people? and
# Regular and composition payers?
if these four are compulsory to do Final return if - sales and purchases held
or Final return if - No sales No purchases took over intespective F.Y
Comments or Suggest a brief and effective reply on it
Menu
Registration
Replies (1)
Surrender Of GSTN :
For CTP : No need to surrender , automatically get cancelled within 3Months & not required file GSTr 10
For E-commerce : TCS no. is cancelled only by issue of order in form GST-Reg-08 by authority only if deductor is no longer liable to deduct TCS.
TCS deductor are not required file GSTR-10
Non-Reident taxable person, Regular Tax payer : need to file form REG -16
In term of Section 45 of CGST Act , CTP, E-commerce , Non regident taxable person are not required to file GSTR 10(annual return)
For CTP : No need to surrender , automatically get cancelled within 3Months & not required file GSTr 10
For E-commerce : TCS no. is cancelled only by issue of order in form GST-Reg-08 by authority only if deductor is no longer liable to deduct TCS.
TCS deductor are not required file GSTR-10
Non-Reident taxable person, Regular Tax payer : need to file form REG -16
In term of Section 45 of CGST Act , CTP, E-commerce , Non regident taxable person are not required to file GSTR 10(annual return)
Recent Threads
- About CMP -08
- RCM List on GST
- Resignation of Previous Auditor
- Summary of GST Notification 18/2025 (Effective 1 N
- Heard & Seen Around – Your Daily Economi
- ITC restriction for Food manufacturing units
- Consortium Partnership: GST and TDS query
- Luxury premium car - Lease or Loan
- Income tax act 40 A (3)
- Transmission of deceased's shares in physical form
Related Threads
CAclubindia
