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.

Section 47(1)

RP who fails to furnish the following returns by the due date

details of outward required u/s 37 or [GSTR-1] or

returns required u/s 39 or 45 or 52 [GSTR-3B, 4, 5, 6, 7, 10, 8]

then he shall pay a late fee lower of

Rs.100 for every day during which such failure continues

Rs.5,000.

Notification No. 68/2020-Central Tax dt. 21-09-2020

The Government waives late fee payable u/s 47 which is in excess of Rs.250

for the RPs who fail to furnish GSTR-10 by the due date but furnishes the said return between the period 22-09-2020 to 31-12-2020.

Notification No. 08/2023 - Central Tax dated 31-03-2023

The Central Government waives late fee payable u/s 47, which is in excess of Rs.500

for the RPs who fail to furnish GSTR-10 by the due date but furnish the said return between the period 01-04-2023 to 31-08-2023.