Final Return (GSTR-10)

As per Section-45 of CGST Act, every registered person who is required to furnish a return under section 39(1) of CGST Act and whose registration has been cancelled shall furnish a final return electronically in form GSTR-10 through the common portal.

Time limit to file GSTR-10

• Date of cancellation  or

• date of order of cancellation,

whichever is later.

Important Note :

Individuals who have opted for the composition scheme are not required to file a final return under Section 45.

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