Final Return
GSTR – 10
GST
1[FORM GSTR-10
\n(See rule 81)
\nFinal Return
\n\t1.
\n\tGSTIN
\n\t2.
\n\tLegal name
\n\t3.
\n\tTrade Name, if any
\n\t4.
\n\tAddress for future correspondence
\n\t5.
\n\tEffective date of cancellation of registration (Date of closure of business or the date from which registration is to be cancelled)
\n\t6.
\n\tReference number of cancellation order
\n\t7.
\n\tDate of cancellation order
\n8. Details ofinputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods\/plant and machinery on which input tax credit is required to be reversed and paid back to Government
\n\tSr.
\n\tNo.
\n GSTIN
\n\tInvoice\/Bill of Entry
\n\tDescription of inputs held in stock, inputs contained in semi-finished or fini<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n able 8) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er section 52. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Final ReturnGSTR – 10GST1[FORM GSTR-10 (See rule 81) Final Return 1. GSTIN 2. Legal name 3. Trade Name, if any 4. Address for future correspondence 5. Effective date of cancellation of registration (Date of closure of business or the date from which registration is to be cancelled) 6. Reference number of cancellation order 7. Date … Continue reading “Final Return”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11469","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11469","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11469"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11469\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11469"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11469"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n\tSr.
\n\tNo
\n\t.
\n\tDescription
\n\tITC reversible\/T ax payable
\n\tTax paid along with application for cancellation of registration (GST REG-16)
\n\tBalance tax payable (3-4)
\n\tAmount paid through debit to electronic cash ledger
\n\tAmount paid through debit to electronic credit ledger
\n\tCentral Tax
\n\tState\/ Union territory Tax
\n\tIntegrated Tax
\n\tCess
\n\t1
\n\t2
\n\t3
\n\t4
\n\t5
\n\t6
\n\t7
\n\t8
\n\t9
\n\t10
\n\t1.
\n\tCentral Tax
\n\t2.
\n\tState\/Union territory Tax
\n\t3.
\n\tIntegrated Tax
\n\t4.
\n\tCess
\n10. Interest, late fee payable and paid
\n\tDescription
\n\tAmount payable
\n\tAmount Paid
\n\t1
\n\t2
\n\t3
\n\t(I) Interest on account of
\n\t(a) Integrated Tax
\n\t(b) Central Tax
\n\t(c) State\/Union territory Tax
\n\t(d) Cess
\n\t(II) Late fee
\n\t(a) Central Tax
\n\t(b) Sta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods\/plant and machinery on which input tax credit has been availed.
\n3. Following points need to be taken care of while providing details of stock at Sl. No.8:
\n (i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;
\n (ii) in case of capital goods\/ plant and machinery, the value should be the invoice value reduced by 1\/60th per month or part thereof from the date of invoice\/purchase taking useful life a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n