TaxTMI 
TaxTMI 
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
Final return-GSTR 10
17 May 2023 
9 Replies 
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Final return filing can proceed directly, but prior tax liabilities under Section 29(3) must still be discharged.
Form GSTR-10 can be filed directly after registration cancellation and is not expressly dependent on prior filing of GSTR-1 or GSTR-3B; Notification No. 08/2023 offers an amnesty route for final-return filings while Notification No. 03/2023 relates to revocation of cancellation. Notwithstanding permissible filing of GSTR-10, Section 29(3) preserves the taxpayer's pre-cancellation tax liabilities and obligations, so outstanding returns, taxes, interest and other dues remain enforceable and may affect whether revocation is sought. (AI Summary)
Form GSTR-10 can be filed directly after registration cancellation and is not expressly dependent on prior filing of GSTR-1 or GSTR-3B; Notification No. 08/2023 offers an amnesty route for final-return filings while Notification No. 03/2023 relates to revocation of cancellation. Notwithstanding permissible filing of GSTR-10, Section 29(3) preserves the taxpayer's pre-cancellation tax liabilities and obligations, so outstanding returns, taxes, interest and other dues remain enforceable and may affect whether revocation is sought. (AI Summary)