(A) Non-filing of GST Returns - If a registered person under the regular scheme has not filed GST Returns for 6 months in a row.
(B) Non-filing of Composition Returns - If a registered person under the composite scheme has not filed GST Returns for 3 months in a row.
(C) No Business Activity - If anyone has opted for GST registration under the business name but has not begun any trade in the 6 months since the date of registration.
(D) Non-payment of Tax - In case any GST tax evasion is found out from the taxpayer's side, his GST Certificate will be cancelled as a suitable legal action.
(E) Unlawful GST Registration - If anyone has registered under GST through deceptive means, his GST Certificate will be cancelled immediately with retrospective effect.
(F) Violation of GST Rules - GST registrant has violated any rules or provisions as, under CGST Act 2017, he will be subject to statutory GST cancellation.
(A) Accidental Registration - In case any accidental registration taxpayer can apply for surrender of registration.
(B) Turnover below Threshold - If taxpayer has turnover below the threshold limit then taxpayer can surrender existing registration.
(C) Dissolution or Amalgamation of Business - GST cancellation procedure is a must after closure of Business.
GSTR-10 is to be filed by a taxable person whose registered has been cancelled or surrendered. This return is also called a final return.
FREQUENCY : It is to be filed once, when GST Registration is cancelled or surrendered
DUE DATE : Within three months of the date of cancellation or date of cancellation order, whichever is later.
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 100 Local & National SMS & 100 MB 2G/3G/4G Data & Data Validity 1 day(s) & Capping : Daily @ 250 min + Weekly @ 1000 min & thereafter @ 1p/sec
0
3 days
Local @ 30p/min & STD @ 30p/min & Roaming Outgoing Local @ 30p/min & Roaming Outgoing STD @ 30p/min
0
2 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 200 Local & National SMS & 150 MB 2G/3G/4G Data & Data Validity 2 day(s) & Free SMS @ 100 SMS per day - Capping : Daily @ 250 min + Weekly @ 1000 min & thereafter @ 1p/sec
0
7 days
Local @ 30p/min & STD @ 30p/min & Roaming Outgoing Local @ 30p/min & Roaming Outgoing STD @ 30p/min
26
28 days
Talktime Rs. 26 & 100 MB 2G/3G/4G Data & Data Validity 28 day(s) & Talktime valid for 28 day(s) - Applicable recharge for plan voucher Rs. 24
30
28 days
Talktime Rs. 30 & 100 MB 2G/3G/4G Data & Data Validity 28 day(s) & Talktime valid for 28 day(s)
55
28 days
Talktime Rs. 55 & Local @ 60p/min & STD @ 60p/min & 200 MB 2G/3G/4G Data & Data Validity 28 day(s) & Talktime valid for 28 day(s) - Applicable recharge for plan voucher Rs. 24
0
28 days
150 Local, STD & Roaming mins & 100 Local & National SMS & 250 MB 2G/3G/4G Data & Data Validity 28 day(s)
0
10 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 1000 Local & National SMS & 1 GB 2G/3G/4G Data & Data Validity 10 day(s) & Free SMS @ 100 SMS per day - Capping : Daily @ 250 min + Weekly @ 1000 min & thereafter @ 1p/sec
0
12 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 1200 Local & National SMS & Free SMS @ 100 SMS per day - Capping : Daily @ 250 min + Weekly @ 1000 min & thereafter @ 1p/sec
0
28 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 300 Local & National SMS & 1 GB 2G/3G/4G Data & Data Validity 28 day(s)
0
28 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 300 Local & National SMS & 2 GB 2G/3G/4G Data & Data Validity 28 day(s)
0
28 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 300 Local & National SMS & 3 GB 2G/3G/4G Data & Data Validity 28 day(s)
0
21 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 2100 Local & National SMS & Free SMS @ 100 SMS per day
0
21 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 2100 Local & National SMS & Free SMS @ 100 SMS per day - Capping : Daily @ 250 min + Weekly @ 1000 min & thereafter @ 1p/sec
0
28 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 2800 Local & National SMS & 28 GB 2G/3G/4G Data & Data Validity 28 day(s) & Free SMS @ 100 SMS per day - Data @ 1 GB per day - Capping : Daily @ 250 min + Weekly @ 1000 min & thereafter @ 1p/sec
0
28 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 2800 Local & National SMS & 28 GB 2G/3G/4G Data & Data Validity 28 day(s) & Data 1 GB per day + Extra 1 GB data - Free SMS @ 100 SMS per day - Capping : Daily @ 250 min + Weekly @ 1000 min & thereafter @ 1p/sec
0
28 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 2800 Local & National SMS & 2 GB 2G/3G/4G Data & Data Validity 28 day(s) & Free SMS @ 100 SMS per day - Capping : Daily @ 250 min + Weekly @ 1000 min & thereafter @ 1p/sec
0
28 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 2800 Local & National SMS & 42 GB 2G/3G/4G Data & Data Validity 28 day(s) & Free SMS @ 100 SMS per day - Data @ 1.5 GB per day - Capping : Daily @ 250 min + Weekly @ 1000 min & thereafter @ 1p/sec
0
35 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 600 Local & National SMS & 2 GB 2G/3G/4G Data & Data Validity 35 day(s)
0
28 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 2800 Local & National SMS & 44.8 GB 2G/3G/4G Data & Data Validity 28 day(s) & Free SMS @ 100 SMS per day - Data @ 1.6 GB per day - Capping : Daily @ 250 min + Weekly @ 1000 min & thereafter @ 1p/sec
0
48 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 600 Local & National SMS & 4 GB 2G/3G/4G Data & Data Validity 48 day(s)
0
28 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 2800 Local & National SMS & 42 GB 2G/3G/4G Data & Data Validity 28 day(s) & Data @ 1.5 GB per day - Free SMS @ 100 SMS per day - Capping : Daily @ 250 min + Weekly @ 1000 min & thereafter @ 1p/sec - Unlimited Dialer tone + Missed Call Alert
0
28 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 2800 Local & National SMS & 70 GB 2G/3G/4G Data & Data Validity 28 day(s) & Data @ 2.5 GB per day - Free SMS @ 100 SMS per day
0
70 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 1000 Local & National SMS & 3 GB 2G/3G/4G Data & Data Validity 70 day(s)
0
70 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 7000 Local & National SMS & 98 GB 2G/3G/4G Data & Data Validity 70 day(s) & Data @ 1.4 GB per day - Free SMS @ 100 SMS per day - Capping : Daily @ 250 min + Weekly @ 1000 min & thereafter @ 1p/sec
0
84 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 8400 Local & National SMS & 84 GB 2G/3G/4G Data & Data Validity 84 day(s) & Free SMS @ 100 SMS per day - Data @ 1 GB per day - Capping : Daily @ 250 min + Weekly @ 1000 min & thereafter @ 1p/sec
0
84 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 8400 Local & National SMS & 126 GB 2G/3G/4G Data & Data Validity 84 day(s) & Free SMS @ 100 SMS per day - Data @ 1.5 GB per day - Capping : Daily @ 250 min + Weekly @ 1000 min & thereafter @ 1p/sec
0
84 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 8400 Local & National SMS & 134.4 GB 2G/3G/4G Data & Data Validity 84 day(s) & Free SMS @ 100 SMS per day - Data @ 1.6 GB per day - Capping : Daily @ 250 min + Weekly @ 1000 min & thereafter @ 1p/sec
0
82 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 8200 Local & National SMS & 164 GB 2G/3G/4G Data & Data Validity 82 day(s) & Data @ 2 GB per day - Free SMS @ 100 SMS per day - Capping : Daily @ 250 min + Weekly @ 1000 min & thereafter @ 1p/sec
0
90 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 9000 Local & National SMS & 135 GB 2G/3G/4G Data & Data Validity 90 day(s) & Data @ 1.5 GB per day - Free SMS @ 100 SMS per day - Capping : Daily @ 250 min + Weekly @ 1000 min & thereafter @ 1p/sec
0
90 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 9000 Local & National SMS & 135 GB 2G/3G/4G Data & Data Validity 90 day(s) & Free SMS @ 100 SMS per day - Data @ 1.5 GB per day - Capping : Daily @ 250 min + Weekly @ 1000 min & thereafter @ 1p/sec
0
180 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 1800 Local & National SMS & 6 GB 2G/3G/4G Data & Data Validity 180 day(s)
0
365 days
Local calls free & STD calls free & Roaming Incoming & Outgoing calls free & 3600 Local & National SMS & 12 GB 2G/3G/4G Data & Data Validity 365 day(s)