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 ... Summary
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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