Question 1

What is the GST return late fee per day?

Accepted Answer

All FORM GSTR-1 and FORM GSTR-3B returns for the financial year, already filed - a statutory pre-condition; the portal computes the draft GSTR-9 from them (CGST Rules 2017, rule 80(1); FORM GSTR-9, instruction 2); Table 8A document-wise ITC detail, downloaded from the portal (populated from the suppliers' GSTR-1 / GSTR-5 filings), for reconciliation against ITC claimed (FORM GSTR-9 table 8A); HSN-wise summary of outward supplies for Table 17 - mandatory before liabilities can be computed; from FY 2024-25 the portal offers a consolidated report built from GSTR-1/1A table 12 (FORM GSTR-9 table 17)

Question 2

GST Cancellation and Final Return

Accepted Answer

Close a registration properly, including the final return.

Question 3

Documents required for GST Cancellation and Final Return

Accepted Answer

Particulars of the last return filed - tax period, Application Reference Number and date (CGST Rules 2017, rule 20; FORM GST REG-16, item 9); Value of stock and the corresponding tax liability - inputs, inputs in semi-finished and finished goods, and capital goods / plant and machinery held on the effective date of cancellation, with the ITC or tax payable (whichever is higher) - and details of tax paid from the cash and ITC ledgers (CGST Rules 2017, rule 20; FORM GST REG-16, items 10 and 11); Transfer, merger, amalgamation or change in constitution leading to a change in PAN: GSTIN, legal name, trade name and principal place of business of the transferee entity (CGST Rules 2017, rule 20; FORM GST REG-16, item 7); Death of sole proprietor: a supporting document uploaded by the legal heir (the portal manual does not name the document type) (FORM GST REG-16, reason 'Death of Sole Proprietor'; portal manual 'Upload the supporting document'); Address for future correspondence, including e-mail and mobile (CGST Rules 2017, rule 20; FORM GST REG-16, item 5); Final return (FORM GSTR-10): reference number and date of the cancellation order; invoice-wise details of inputs and capital goods in stock from GST and CX/VAT registered suppliers, and details of stock without invoices (quantity, description, tax); where stock is valued without invoices under rule 44(3), a certificate of a practising Chartered Accountant or Cost Accountant, whose scanned copy is uploaded (CGST Rules 2017, rule 81 read with rule 44(3); FORM GSTR-10 items 6-8 and instruction 3)

What is the GST return late fee per day?

Documents required for Annual GST Return (GSTR-9)

GST Cancellation and Final Return

Documents required for GST Cancellation and Final Return

Annual GST Return (GSTR-9)

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