A gst registered regular scheme cancel of gst number final return gstr-10 filed compulsory.
1.CA certificate compulsory added
2.dealer turnover below 1 crore limit yearly.
As per Section 45 of the CGST Act, 2017 every registered person who is required to furnish a return under sub-section(1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, in FORM GSTR-10.
Yes the details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (against entry 8 (d)) of GSTR-10 shall be duly certified by a practicing chartered accountant or cost accountant. Copy of the certificate shall be uploaded while filing the details.
Dealer turnover not relevant here.
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