Sir, is there any need to file CA certificate with form GSTR-10. Is this mandatory in case of NIL data.

Reply— While filing GSTR-10, CA certificate is mandatory in case if details are furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (against entry 8 (d)) shall be duly certified by a practicing chartered accountant or cost accountant.

If there is no data to be filled in above mentioned column, CA certificate is not mandatory, final return (GSTR-10) can be filed without a CA certificate.