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Final return-GSTR 10, Goods and Services Tax - GST
|Final return-GSTR 10|
Sir. A Registered dealer has failed to file his returns from 2021 and Registeration was sumoto cancelled, can he file GSTR-10 now under Amnesty scheme will he have to file all pending returns of GSTR-1 & 3B or he can file straight GSTR-10. (if filing of GSTR 1 & 3B is done late fees are generating on higher side). kindly clarrify
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Both are independent proceedings.
You can file direct final return. The purpose of final return is entirely different.
One also needs to take a note of Section 29 (3) in the context of your query and same reads as under:
"The cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation."
Furthermore, are you referring to 'Notification No. 03/2023-CT dated 31 March 2023 for revocation of cancellation of registration in case of non-filing of returns'' or some other amnesty scheme?
yes sir. iam refereing 'Notification No. 03/2023-CT dated 31 March 2023!
Dear Sh.Vignesh Ji,
Your expression at serial number no.4 is not in tandem with your initial query.
Dear querists and experts,
4. I also subscribe to the views of Ld Amit ji that cancellation of registration does not absolve the tax payer from any liability.
Ignoring Section 29 (3) for the time being, it is not clear why you want to revoke the registration already cancelled (using Notification No. 03/2023-CT dated 31 March 2023) in given facts of yours?
One more question, does GST portal allow paying all outstanding tax-liability with interest using Form DRC-03 (& filing final return in Form GSTR-10) without seeking revocation of registration?