A GST registration can be cancelled by the registered taxpayer or by a GST Officer or by the legal heir of the taxpayer in case of the death of the registered person.
GSTR-10 is the return to be filed by the registered taxable persons who have opted for the cancellation of the GST registration. A taxable person who opts for cancellation of GST registration has to file a final return under GST law in this form within three months
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