https://www.taxtmi.com/forum/issue?id=115924 Transferor companies may surrender GST registrations after adding their premises to the transferee's registration; the portal remains open to file final and annual returns. After surrender, periodic GSTR 1 and GSTR 3B need not be filed for transferors. Transferors must complete GSTR 9 and GSTR 9C compliance; GSTR 10 is required within the short statutory period following cancellation. Stock declarations are unnecessary for job work arrangements where the principal retains goods. Electronic credit ledger balances may be transferred to the transferee using the prescribed ITC 02 mechanism. en-us Thu, 23 Jan 2020 15:58:24 +0530 Thu, 23 Jan 2025 15:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115924 Transferor companies may surrender GST registrations after adding their premises to the transferee's registration; the portal remains open to file final and annual returns. After surrender, periodic GSTR 1 and GSTR 3B need not be filed for transferors. Transferors must complete GSTR 9 and GSTR 9C compliance; GSTR 10 is required within the short statutory period following cancellation. Stock declarations are unnecessary for job work arrangements where the principal retains goods. Electronic credit ledger balances may be transferred to the transferee using the prescribed ITC 02 mechanism. Discussion-Forum GST Thu, 23 Jan 2020 15:58:24 +0530 https://www.taxtmi.com/forum/issue?id=115924