GSTR 10 Final Return

[Ravikumar Doddi]

Sir,

Is there any late fee waiver notification for Final return which is to be filed on Cancellation of Registration.

[Rajagopalan Ranganathan]

Sir,

According to Section 45 of CGST Act, 2017GSTR-10 shall be filed within three months of the date of cancellation or date of order of cancellation, whichever is later. According to Section 47 (1) of CGST Act, 2017 the rate of late fee is ₹ 100 for every day during which you fail to file the return. There is no Notification reducing the rate of late fee for GSTR-10.

[KASTURI SETHI]

I have examined all the notifications issued from time to time (till date) Final return (under Section 45) is not covered.

AI Summary

Late Fee for GSTR-10 Filing: Section 45 Requires Timely Submission, No Waivers Available for Late Fees per Section 47(1). A user inquired about the possibility of a late fee waiver for filing the GSTR-10 final return upon cancellation of GST registration. Two responses were provided. The first response clarified that under Section 45 of the CGST Act, 2017, the GSTR-10 must be filed within three months from the cancellation date, with a late fee of 100 per day as per Section 47(1). The second response confirmed that no notifications have been issued to reduce the late fee for GSTR-10.