Contents
- 1 GSTR-10
- 2 Final Return
- 2.1 Key Points GSTR-10 Final Return
- 2.2 Download GSTR 10 Final Return
- 2.3 Read also GST Return filing Process in India
- 2.4 GST Return ,GSTR 1, GSTR 2, GSTR 3, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10, GSTR 11,
- 2.5 GST Return : Who … What….When….to File GST Return
- 2.5.1 Sr.No
- 2.5.2 Form
- 2.5.3 Who to File ?
- 2.5.4 What to file?
- 2.5.5 When to File ?
- 2.5.6 1
- 2.5.7 GSTR-1
- 2.5.8 Registered taxable supplier
- 2.5.9 Outward supplies
- 2.5.10 10th of the month succeeding the tax period
- 2.5.11 2
- 2.5.12 GSTR-2
- 2.5.13 Registered taxable recipient
- 2.5.14 Inward supplies /Purchases
- 2.5.15 15th of the month succeeding the tax period
- 2.5.16 3
- 2.5.17 GSTR-3
- 2.5.18 Registered taxable person
- 2.5.19 Monthly Return
- 2.5.20 20th of the month succeeding the tax period
- 2.5.21 4
- 2.5.22 GSTR-4
- 2.5.23 Composition supplier
- 2.5.24 Outward supplies, inward supplies
- 2.5.25 18th of the month succeeding the Quarter
- 2.5.26 5
- 2.5.27 GSTR-5
- 2.5.28 Non-resident person
- 2.5.29 Outward supplies, inward supplies
- 2.5.30 20th of the month succeeding tax period & within 7 days after expiry of registration
- 2.5.31 6
- 2.5.32 GSTR -6
- 2.5.33 Input service distributor
- 2.5.34 details of tax invoices on which credit has been received
- 2.5.35 13th of the month succeeding the tax period
- 2.5.36 7
- 2.5.37 GSTR-7
- 2.5.38 Tax deductor
- 2.5.39 Details of tax deducted
- 2.5.40 10th of the month succeeding the month of deduction
- 2.5.41 8
- 2.5.42 GSTR-8
- 2.5.43 E commerce operator/tax collector
- 2.5.44 Details of tax collected.
- 2.5.45 10th of the month succeeding the tax period
- 2.5.46 9
- 2.5.47 GSTR-9
- 2.5.48 Registered Taxable Persons
- 2.5.49 Annual Return
- 2.5.50 31st December of the next Financial Year]
- 2.5.51 10
- 2.5.52 GSTR 9A
- 2.5.53 Taxable Person paying tax u/s 8 (Compounding Taxable Person)
- 2.5.54 Annual Return
- 2.5.55 31st December of the next Financial Year]
- 2.5.56 11
- 2.5.57 GSTR 9B
- 2.5.58 Registered Taxable Person (if Turnover Exceeds 1Crore)
- 2.5.59 Audit Report with Reconciliation Statement
- 2.5.60 31st December of the next Financial Year
- 2.5.61 12
- 2.5.62 GSTR 10
- 2.5.63 Taxable person whose registration has been surrendered or cancelled
- 2.5.64 Final return
- 2.5.65 within three months of the date of cancellation or date of cancellation order, whichever is later
- 2.5.66 13
- 2.5.67 GSTR 11
- 2.5.68 Persons having Unique Identity Number and Claiming Refund
- 2.5.69 Details of inward supplies
- 2.5.70 28th of the month following the month for which statement is filed
- 2.6 Read also GST Return filing Process in India
- 2.7 Download Draft GST Return Rules Released by Govt
- 2.8 Download Draft GST Return Formats released by Govt
- 2.9 Free Education Guide on Goods & Service Tax (GST)
- 2.9.1 SR No
- 2.9.2 Topic -GST
- 2.9.3 Resources
- 2.9.4 1
- 2.9.5 Model GST Law
- 2.9.6 Model GST Law
- 2.9.7 2
- 2.9.8 GST Overview
- 2.9.9 Goods and Services Tax (GST): An Overview
- 2.9.10 Integrated Goods & Service Tax (IGST) Act Overview
- 2.9.11 Meaning and Scope of Supply
- 2.9.12 Time of Supply
- 2.9.13 Place of Supply of Goods and Service under GST
- 2.9.14 Valuation in GST
- 2.9.15 Levy of GST & Exemption from Tax
- 2.9.16 Job Work under Goods & Service Tax (GST)
- 2.9.17 Electronic Commerce under Goods & Service Tax (GST)
- 2.9.18 3
- 2.9.19 Transition to GST
- 2.9.20 Transitional Provisions in Goods & Service Tax (GST)
- 2.9.21 4
- 2.9.22 Registration
- 2.9.23 GST Registration FAQ’s
- 2.9.24 GST Registration Process -Video
- 2.9.25 GST -Draft Registration Rules
- 2.9.26 GST -Draft Registration Formats
- 2.9.27 5
- 2.9.28 Invoice
- 2.9.29 GST Draft Invoice Rules released by CBEC
- 2.9.30 GST Draft Invoice formats Released by CBEC
- 2.9.31 6
- 2.9.32 Input Tax Credit
- 2.9.33 Input Tax Credit under Goods & Service Tax (GST)
- 2.9.34 Concept of Input Service Distributor in Goods & Service Tax (GST)
- 2.9.35 7
- 2.9.36 Payment
- 2.9.37 GST Payment of Tax
- 2.9.38 GST Draft Payment Rules Released by CBEC
- 2.9.39 GST Draft Payment formats Released by CBEC
- 2.9.40 8
- 2.9.41 Refunds
- 2.9.42 Refund under GST
- 2.9.43 Draft GST Refund Forms released by CBEC
- 2.9.44 Draft GST Refund Rules released by Govt
- 2.9.45 9
- 2.9.46 Returns
- 2.9.47 Returns Process and matching of Input Tax Credit under GST
- 2.9.48 Draft GST Return Rules Released by Govt
- 2.9.49 Draft GST Return Formats released by Govt
- 2.9.50 10
- 2.9.51 Assessment and Audit
- 2.9.52 Assessment and Audit under GST
- 2.9.53 11
- 2.9.54 Inspection, Search, Seizure and Arrest
- 2.9.55 Inspection, Search, Seizure and Arrest under GST
- 2.9.56 12
- 2.9.57 Offences, Penalty, Prosecution & Compounding
- 2.9.58 Offences, Penalty, Prosecution & Compounding in GST
- 2.9.59 13
- 2.9.60 Demands and Recovery
- 2.9.61 Demands and Recovery under GST
- 2.9.62 14
- 2.9.63 Appeals and Review
- 2.9.64 Appeals, Review and Revision in GST
- 2.9.65 15
- 2.9.66 Advance Ruling
- 2.9.67 Advance Ruling in Goods and Service Tax (GST)
- 2.9.68 16
- 2.9.69 Settlement Commission
- 2.9.70 Settlement Commission in Goods and Service Tax (GST)
- 2.9.71 17
- 2.9.72 GST Portal
- 2.9.73 Frontend Business Process on GST Portal
GSTR-10
Final Return
Key Points GSTR-10 Final Return
- Who to file :-GSTR-10 -Final Return is For taxable person whose registration has been surrendered or cancelled
- When to file :– GSTR-10 -Final Return is to be filed within three months of the date of cancellation or date of cancellation order, whichever is later
- How to file GSTR-10 -Final Return :- Every registered taxable person required to furnish a final return under section 31, shall furnish such return electronically in FORM GSTR-10 through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner.
Download GSTR 10 Final Return
Read also GST Return filing Process in India
GST Return ,GSTR 1, GSTR 2, GSTR 3, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10, GSTR 11,
GST Return : Who … What….When….to File GST Return
Sr.No | Form | Who to File ? | What to file? | When to File ? |
1 | GSTR-1 | Registered taxable supplier | Outward supplies | 10th of the month succeeding the tax period |
2 | GSTR-2 | Registered taxable recipient | Inward supplies /Purchases | 15th of the month succeeding the tax period |
3 | GSTR-3 | Registered taxable person | Monthly Return | 20th of the month succeeding the tax period |
4 | GSTR-4 | Composition supplier | Outward supplies, inward supplies | 18th of the month succeeding the Quarter |
5 | GSTR-5 | Non-resident person | Outward supplies, inward supplies | 20th of the month succeeding tax period & within 7 days after expiry of registration |
6 | GSTR -6 | Input service distributor | details of tax invoices on which credit has been received | 13th of the month succeeding the tax period |
7 | GSTR-7 | Tax deductor | Details of tax deducted | 10th of the month succeeding the month of deduction |
8 | GSTR-8 | E commerce operator/tax collector | Details of tax collected. | 10th of the month succeeding the tax period |
9 | GSTR-9 | Registered Taxable Persons | Annual Return | 31st December of the next Financial Year] |
10 | GSTR 9A | Taxable Person paying tax u/s 8 (Compounding Taxable Person) | Annual Return | 31st December of the next Financial Year] |
11 | GSTR 9B | Registered Taxable Person (if Turnover Exceeds 1Crore) | Audit Report with Reconciliation Statement | 31st December of the next Financial Year |
12 | GSTR 10 | Taxable person whose registration has been surrendered or cancelled | Final return | within three months of the date of cancellation or date of cancellation order, whichever is later |
13 | GSTR 11 | Persons having Unique Identity Number and Claiming Refund | Details of inward supplies | 28th of the month following the month for which statement is filed |
Read also GST Return filing Process in India
Download Draft GST Return Rules Released by Govt
Download Draft GST Return Formats released by Govt
Download Other GST Return Forms from GST Tab-GST Rules and Forms- Draft GST Rules and Form -Return Form at Taxheal.com
Free Education Guide on Goods & Service Tax (GST)
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