Filing of Final Return (GSTR 10) by GST dealers whose registration is cancelled or surrendered

As we know that GST has been implemented w.e.f 01.07.2017 in India and various exemption limit for registration has been provided from time to time.

For example: at the time of implementation of GST the minimum turnover criteria was Rs 20 lacs (with exception for hilly states at Rs 10 lacs). In Feb 19 some of the states and Uts have increased their registration limit from Rs 10 lacs to 20 lacs and w.e.f Apr 19 the registration limit has further increased from Rs 20 lacs to Rs 40 lacs for those who are involved in supply of goods only (except for some hilly states)

The registration requirement for various states and UT (union territories) is given below:

S.No States Name Founded on 01.07.17 to 31.01.19 01.02.19 to 31.03.19 01.04.19 onwards Remark
For Goods & Services For Goods & Services For only Goods For “only Services” or “Goods and service” both
1 Andhra Pradesh 1 Nov. 1956 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
2 Arunachal Pradesh 20 Feb. 1987 Rs 10 lacs Rs 20 lacs Rs 20 lacs Rs 20 lacs Increased limit from 10 lacs to 20 lacs in Feb 19
3 Assam 26 Jan. 1950 Rs 10 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs Increased limit from 10 lacs to 20 lacs in Feb 19
4 Bihar 26 Jan. 1950 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
5 Chhattisgarh 1 Nov. 2000 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
6 Goa 30 May. 1987 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
7 Gujarat 1 May. 1960 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
8 Haryana 1 Nov. 1966 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
9 Himachal Pradesh 25 Jan. 1971 Rs 10 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs Increased limit from 10 lacs to 20 lacs in Feb 19
10 Jharkhand 15 Nov. 2000 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
11 Karnataka 1 Nov. 1956 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
12 Kerala 1 Nov. 1956 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
13 Madhya Pradesh 1 Nov. 1956 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
14 Maharashtra 1 May. 1960 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
15 Manipur 21 Jan. 1972 Rs 10 lacs Rs 10 lacs Rs 10 lacs Rs 10 lacs No change since inception
16 Meghalaya 21 Jan. 1972 Rs 10 lacs Rs 20 lacs Rs 20 lacs Rs 20 lacs Increased limit from 10 lacs to 20 lacs in Feb 19
17 Mizoram 20 Feb. 1987 Rs 10 lacs Rs 10 lacs Rs 10 lacs Rs 10 lacs No change since inception
18 Nagaland 1 Dec. 1963 Rs 10 lacs Rs 10 lacs Rs 10 lacs Rs 10 lacs No change since inception
19 Odisha 26 Jan. 1950 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
20 Punjab 1 Nov. 1956 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
21 Rajasthan 1 Nov. 1956 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
22 Sikkim 16 May. 1975 Rs 10 lacs Rs 20 lacs Rs 20 lacs Rs 20 lacs Increased limit from 10 lacs to 20 lacs in Feb 19
23 Tamil Nadu 26 Jan. 1950 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
24 Telangana 2 Jun. 2014 Rs 20 lacs Rs 20 lacs Rs 20 lacs Rs 20 lacs Choosed to maintain lower limit
25 Tripura 21 Jan. 1972 Rs 10 lacs Rs 10 lacs Rs 10 lacs Rs 10 lacs No change since inception
26 Uttar Pradesh 26 Jan. 1950 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
27 Uttarakhand 9 Nov. 2000 Rs 10 lacs Rs 20 lacs Rs 20 lacs Rs 20 lacs Increased limit from 10 lacs to 20 lacs in Feb 19
28 West Bengal 1 Nov. 1956 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
29 Andaman and Nicobar Islands 1 Nov. 1956 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
30 Chandigarh 1 Nov. 1966 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
31 Dadra & Nagar Haveli and Daman & Diu 26 Jan. 2020 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
32 Delhi 9 May. 1905 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
33 Jammu and Kashmir 31 Oct. 2019 Rs 10 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs Increased limit from 10 lacs to 20 lacs in Feb 19
34 Lakshadweep 1 Nov. 1956 Rs 20 lacs Rs 20 lacs Rs 40 lacs Rs 20 lacs
35 Puducherry 1 Nov. 1954 Rs 20 lacs Rs 20 lacs Rs 20 lacs Rs 20 lacs Choosed to maintain lower limit
36 Ladakh 31 Oct. 2019 NA NA Rs 40 lacs Rs 20 lacs

It may be noted that above turnover limit has to be determined at all India level based on PAN of the person and includes exempted turnover as well (sale of exempted product like Petrol, Diesel, Alcohol for human consumption etc).

Apart from the above turnover criteria compulsory registration is also applicable for certain specified categories of dealers (like those who are required to pay GST under RCM, person making inter-state supply, non-resident taxable person etc) as well as a person can go for voluntary registration.

At the time of implementation of GST many people were not sure about their registration requirement and some of the companies denied to make supply to their customers in the absence of GST number. As a result they have taken registration under GST and has been complying with the various tax payment and return requirement from time to time.

Now after the GST have become a settled law and now the exemption limit for registration has also been increased to Rs 40 lacs (in case of goods).

So those who have taken registration under GST earlier and are not compulsorily required to be registered, may not want to continue to be registered (because of return filing cost and other unnecessary compliance requirement) and opt to file request for cancellation of their registration and after proper verification by competent authority their registration is cancelled.

Most of the dealer make a mistake that they assume that since their registration certificate has been cancelled so they are not required to do any compliance wrt GST.

However the same is not true.

Even after the cancellation of registration certificate of the erstwhile dealers GST ID and password remain valid and they are basically required to do following compliance:

  • To file all the pending GSTR3B, GSTR1, CMP08 (for composition dealer) and other monthly / quarterly return
  • To file Annual Return till the financial year in which his registration certificate is cancelled.
  • To file GSTR-10 (Final Return) in which he is required to give details of stock held on the date of closure and other relevant details. This return need to be filed within 3 months from the date of effective date of cancellation or date of cancellation order, whichever is later

Most dealer fails to file GSTR-10 (Final Return) and as a result penalties becomes applicable.

However GSTR-10 are not required to be filed by following categories of person:

(i) Input Service Distributor

(ii) Non-resident taxable persons

(iii) Persons required to deduct tax at source (TDS) under section 51

(iv) Persons paying tax under section 10 (Composition Taxpayer)

(v) Persons required to collect tax at source (TCS) under section 52

Hope users will find this article useful.

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