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

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.