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CA Intermediate · Taxation · Returns

Rohit Hardware, Jaipur, was a regular taxpayer and its registration was cancelled with effect from 15 March. It had not filed any return for the period after cancellation. Which statement about its final return is correct?

A taxpayer whose registration is cancelled must furnish a final return in form GSTR-10 within three months from the date of cancellation or the date of the cancellation order, whichever is later. It is not the monthly return and is not GSTR-9C.

  1. AFinal return in GSTR-10 is due within three months of the date of cancellation or date of the cancellation order, whichever is laterCorrect
  2. BFinal return in GSTR-10 is due by the 20th of the month following cancellation
  3. CNo final return is required because cancellation ends all obligations
  4. DFinal return in GSTR-9C is due with the annual return

Explanation

A person whose registration is cancelled must file a final return (GSTR-10) within three months of the date of cancellation or the date of the cancellation order, whichever is later. GSTR-9C is a reconciliation statement, not a final return, and the 20th is the GSTR-3B date.

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