Every registered person, whose registration has been cancelled, is liable to file GST final return under section 45. It is like full and final settlement statement to be filed with government in case your registration is cancelled. The registration can be cancelled voluntary by the registered person himself or by the department as penalty. In this article I have explained about the final return, its form, and format, person liable to file and last date to file it.
Who is liable to file GST Final Return under section 45?
Final Return is filed by the every registered person whose registration has been cancelled. However, section 45 is not applicable to the following person:
- Input Service Distributor
- A person paying tax under section 51 (TDS)
- A person paying tax under section 52 (TCS)
- Non-resident taxable person
- A person paying tax under composition scheme
Which form is required for GST Final Return?
The final return is to be filed in FORM GSTR-10 electronically. The form is available online and you can file it after login to your account.
What is the last date to file GST Final Return?
The final return is to be filed within 3 months from the date of cancellation of registration, order of cancellation of registration, whichever is later.
This means the registration can be cancelled by the registered person itself or the GST officer can issue an order in this regard for cancellation of GST registration.
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