Form GSTR-10 is final return which is required to be filed by Regular taxpayers [Including SEZ unit/SEZ developer whose GST registration has been cancelled.
source https://www.caclubindia.com/articles/amnesty-scheme-gstr-10-49672.asp
source https://www.caclubindia.com/articles/amnesty-scheme-gstr-10-49672.asp
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