Distinct GST return types: Annual Return required for registered taxpayers; Final Return required after registration cancellation within three months. Annual Return and Final Return are distinct: Annual Return must be filed by every registered taxable person paying tax as a normal or compounding taxpayer; Final Return must be filed only by registered taxable persons who have applied for cancellation of registration, within three months of the date of cancellation or the cancellation order.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Distinct GST return types: Annual Return required for registered taxpayers; Final Return required after registration cancellation within three months.
Annual Return and Final Return are distinct: Annual Return must be filed by every registered taxable person paying tax as a normal or compounding taxpayer; Final Return must be filed only by registered taxable persons who have applied for cancellation of registration, within three months of the date of cancellation or the cancellation order.
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