https://www.taxtmi.com/forum/issue?id=118535 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. en-us Wed, 17 May 2023 20:07:23 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118535 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. Discussion-Forum GST Wed, 17 May 2023 20:07:23 +0530 https://www.taxtmi.com/forum/issue?id=118535