Section 45 read with Rule 81

Every RP who is required to furnish a return u/s 39(1) and whose registration has been cancelled

shall furnish a final return in GSTR-10

within 3 months of the

date of cancellation or

date of order of cancellation,

whichever is later.

Who are required to furnish final return?

RP who is required to furnish return u/s 39(1) [GSTR-3B] and

whose registration has been surrendered or cancelled

is required to file a final return in GSTR-10

What is the time-limit for furnishing 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

Question & Answer

Notification No. 58/2018-Central Tax dt. 26-10-2018

Time limit extended for RPs whose registration has been cancelled by officer on or before 30-09-2018

CG notifies the persons whose registration under the said Act has been cancelled by the proper officer on or before the 30th Sep, 2018, as the class of persons who shall furnish the final return in GSTR-10 till the 31st Dec, 2018.