Answer

1. F

   Facts

   GSTR-10 is the final return due within three months of cancellation. Sec 46 also covers it, so the notice asks you to file it.

2. P

   Provisions and law

   • Sec 46, CGST Act 2017A registered person who fails to file a return under Sec 39, 44, 45 or 52 gets a notice to file within 15 days
   • Sec 45, CGST Act 2017Final return within three months of cancellation or the cancellation order, whichever is later
   • Sec 47, CGST Act 2017Late fee for late returns
3. A

   Analysis

   Many people think cancellation ends everything, but Sec 45 asks for a final return showing closing stock and tax on it. Example: cancelled on 31 March 2026, GSTR-10 was due by 30 June 2026. File it now with the stock details and any tax on stock. Check the late fee on the portal before filing.

4. C

   Conclusion

   1. 1Find the cancellation date and order.
   2. 2Work out closing stock and capital goods on that date.
   3. 3Calculate tax payable on them.
   4. 4File GSTR-10 with any late fee.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.