Final Return (GSTR - 10) - Section 45

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..... tion of a registered person applying for cancellation As per Section 29(5) of the CGST Act , read with rule 20 of the CGST Rules , the taxpayer seeking cancellation of registration shall have to pay, by way of debiting either the electronic credit or cash ledger, a) the input tax contained in the stock of inputs, semi-finished goods, finished goods and capital goods Or .....

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..... registered as Input Service Distributor Persons paying tax under Section 10 Non-resident taxable person Persons required to deduct tax at source under Section 51 and Persons required to collecting tax at source under Section 52. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmana .....

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