Final return-GSTR 10

[VIGNESH]

Sir. A Registered dealer has failed to file his returns from 2021 and Registeration was sumoto cancelled, can he file GSTR-10 now under Amnesty scheme will he have to file all pending returns of GSTR-1 & 3B or he can file straight GSTR-10. (if filing of GSTR 1 & 3B is done late fees are generating on higher side). kindly clarrify

[Ganeshan Kalyani]

Refer Notification No. 08/2023–Central Tax Dated: 31st March, 2023

[KASTURI SETHI]

Both are independent proceedings.

You can file direct final return. The purpose of final return is entirely different.

[Amit Agrawal]

One also needs to take a note of Section 29 (3) in the context of your query and same reads as under:

"The cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation."

Furthermore, are you referring to 'Notification No. 03/2023-CT dated 31 March 2023for revocation of cancellation of registration in case of non-filing of returns'' or some other amnesty scheme?

[VIGNESH]

yes sir. iam refereing 'Notification No. 03/2023-CT dated 31 March 2023!

[KASTURI SETHI]

Dear Sh.Vignesh Ji,

Your expression at serial number no.4 is not in tandem with your initial query.

[Shilpi Jain]

You need to file the pending GSTR-1 and GSTR-3Bs also.

[Padmanathan KV]

Dear querists and experts,

I am trying to understand the issue here:

1. Notification No. 03/2023 is for revocation of cancellation of registration, isn't it? Does the querist intend to get his registration restored? I guess no, since he intends to file final returns.

2. I agree with views of Kasturi sir that GSTR-10 is independent of GSTR-1 and 3B as no restriction is placed under Section 45 or Rule 81 or Instructions to Form GSTR-10 that all GSTR-1 and 3B must be filed before filing GSTR-10.

3. If he is filing GSTR-10, he can avail the amnesty scheme under Notification No. 8/2023.

[Padmanathan KV]

4. I also subscribe to the views of Ld Amit ji that cancellation of registration does not absolve the tax payer from any liability.

[Amit Agrawal]

Dear Querist,

Ignoring Section 29 (3) for the time being, it is not clear why you want to revoke the registration already cancelled (using Notification No. 03/2023-CT dated 31 March 2023) in given facts of yours?

One more question, does GST portal allow paying all outstanding tax-liability with interest using Form DRC-03 (& filing final return in Form GSTR-10) without seeking revocation of registration?

AI Summary

Dealer Seeks to File GSTR-10 Under Amnesty Without Pending Returns; Section 29(3) Highlights Tax Liabilities Post-Cancellation A registered dealer whose GST registration was canceled for not filing returns since 2021 inquired about filing a GSTR-10 under an amnesty scheme without submitting pending GSTR-1 and GSTR-3B returns. Responses indicated that GSTR-10 can be filed independently, but pending returns might still incur late fees. Section 29(3) was highlighted, emphasizing that cancellation does not absolve tax liabilities. The discussion referenced Notification No. 03/2023-CT for revocation of registration and Notification No. 08/2023 for the amnesty scheme. It was advised to consider outstanding liabilities and the possibility of using Form DRC-03 for payments.