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
- TAN for Multiple States
- Delivery Challan serial number Issue and return ru
- After filing form 71 For TDS mismatch
- UNCLAIMED TDS REFUND QUERY
- Rcm payable which head
- Query of GST
- Long Term Capitalgains on sale of residential prop
- How Salaried Individuals Can Reduce Capital Gains
- NSTPI registration
- GST PAID IN DELHI
Related Threads
CAclubindia
