https://www.taxtmi.com/article/detailed?id=7978 On cancellation a registered person must file a final return (Form GSTR-10) within three months and pay, via the electronic credit or cash ledger, an amount equal to the input tax credit on inputs, input-contained goods and capital goods held immediately before cancellation or the output tax on such goods, whichever is higher; capital goods adjustments, valuation rules where invoices are unavailable, mandatory certification for estimated stocks, itemised disclosure and authorized signatory verification are required, while specified categories are excluded from filing. en-us Wed, 25 Apr 2018 05:49:56 +0530 Wed, 25 Apr 2018 05:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7978 On cancellation a registered person must file a final return (Form GSTR-10) within three months and pay, via the electronic credit or cash ledger, an amount equal to the input tax credit on inputs, input-contained goods and capital goods held immediately before cancellation or the output tax on such goods, whichever is higher; capital goods adjustments, valuation rules where invoices are unavailable, mandatory certification for estimated stocks, itemised disclosure and authorized signatory verification are required, while specified categories are excluded from filing. Articles Goods and Services Tax - GST Wed, 25 Apr 2018 05:49:56 +0530 https://www.taxtmi.com/article/detailed?id=7978