GSTR 3B

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GST

The Goods and Services Tax (GST) is a broad tax levied in India on the sale of goods and services. It is a comprehensive indirect tax that subsumed a number of indirect taxes, including value added tax (VAT), service tax, and excise duty. GST is levied at a single rate across the country, with different rates for different goods and services.

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GSTR-10: Final Return for Canceled GST Registration

GSTR-10 is the final return to be filed by a taxpayer whose GST registration has been canceled or surrendered.

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Who Files GSTR-10?

Entities or individuals whose GST registration has been canceled or surrendered are required to file GSTR-10.

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Contents of GSTR-10

GSTR-10 includes:

• Details of inward and outward supplies during the period from the date of the last return to the date of cancellation or surrender.
• Tax payable or credit availed under the GSTIN.
• Particulars of tax payable and paid.

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Filing Frequency for GSTR-10

GSTR-10 is filed once, upon cancellation or surrender of GST registration.

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Due Date for GSTR-10

The due date for filing GSTR-10 is within three months from the date of cancellation or date of the order of cancellation, whichever is later.

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Filing Procedure for GSTR-10

Filing GSTR-10 involves:

1. Accessing the GST portal using the GSTIN credentials.
2. Selecting the "Final Return" option under the "Services" section.
3. Providing the requisite details, including inward and outward supplies, tax payable, and paid.
4. Ensuring accurate and complete information as per the cancellation or surrender details.

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Penalties for Non-Filing or Late Filing

Non-filing or late filing of GSTR-10 can attract penalties and interest charges as per GST regulations.

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Why Choose Ecfile for GSTR-10 Filing

Ecfile offers specific advantages for GSTR-10 filing:

Efficient Cancellation Process:

Ecfile simplifies the process of filing GSTR-10 upon GST registration cancellation or surrender.

Compliance Assistance:

The platform ensures accurate and compliant filing of GSTR-10, reducing the chances of errors or penalties.

Timely Submission:

Ecfile expedites the filing process, ensuring timely submission of GSTR-10 within the stipulated deadline.