Final Return (GSTR - 10) - Section 45

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....applying for cancellation * As per Section 29(5) of the CGST Act, read with rule 20 of the CGST Rules, the taxpayer seeking cancellation of registration shall have to pay, by way of debiting either the electronic credit or cash ledger, a) the input tax contained in the stock of inputs, semi-finished goods, finished goods and capital goods Or b) the output tax payable on such goods, which....