Compiler on Section 45 - Final return (GSTR-10)

45.1 Furnishing of Final Return in GSTR-10 within 3 months of Cancellation of Registration

Question No.	Institute	Level	Term	QN	M
Question-1	ICSI	E	D18-O	78	1
Question-1A	ICSI	P	D19	3b(ii)	1
Question-1B	ICMAI	I	J19	7b	5
Question-2	ICAI	I	J21	8a	5
Question-3	ICSI	E	J19	4e	4

Question-1 [ICSI-E-D18-O-78-1]

Taxable person whose registration has been surrendered or cancelled is required to file the return within 3 months of the date of cancellation or date of cancellation order whichever is later in Form Number .............

(A) GSTR-13; (B) GSTR-10; (C) GSTR-7; (D) GSTR-9

Question-1A [ICSI-P-D19-3(b)(ii)-1]

Final return has to be furnished within 3 months of the date of order of cancellation of registration of GST.

Question-1B [ICMAI-I-J19-7(b)-3]

Write short notes on Final Return under GST.

Answer

As per Section 45 of CGST Act, 2017, every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, in such form and manner as may be prescribed.

Rule 81 of CGST Rules, 2017, provides that every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

Question-2 [ICAI-I-J21-8(a)-5]

Explain who is required to furnish final return, time limit for filing of final return and late fee for delay in filing final return.

Answer

Every registered person who is required to furnish a return and whose registration has been surrendered or cancelled is required to file a final return.

The final return has to be filed within 3 months of the:

(i) date of cancellation or

(ii) date of order of cancellation

whichever is later.

Quantum of late fee for not filing the final return is as follows:

(i) Rs.100 for every day during which such failure continues or

(ii) Rs.5,000

whichever is lower. An equal amount of late fee is payable under the respective SGST/UTGST Act as well.

Question-3 [ICSI-E-J19-4(e)-4] [Due date of various return]

Mention due date and the purpose behind filing GSTR-2, GSTR-3, GSTR-4 and GSTR-10.

Answer

Return	Purpose	Due date
GSTR-2	Monthly inward taxable supplies	Within 11th to 15th of following month
GSTR-3	Monthly Return by a registered person	20th of the following month
GSTR-4	Quarterly Return to be furnished by a registered person under composition scheme	18th of the month following end of quarter
GSTR-10	Final Return	Within three months of the date of cancellation/ order of cancellation, whichever is later

Note: These are the due dates as per the provisions of relevant sections of CGST Act, 2017. In practical life, to remove difficulties, some due dates have been modified and some returns are deferred.

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Compiler on Section 45 - Final return (GSTR-10)