GSTR-10

GSTR-10 is the return to be filed by the registered taxable persons who have opted for the cancellation of the GST registration.A taxable person who opts for cancellation of GST registration has to file a final return under GST law in this form within three months. In this article, we discuss all aspects of GSTR-10 in detail. The taxpayers who had not filed GSTR-10, i.e. final return are now allowed to file the final return with a reduced late fee of Rs.500. However, the pending GSTR-10 has to be filed on or before 31st December 2020.