Answer

1. F

   Facts

   An annual return is for the period you were registered during the year. A cancelled taxpayer also files the final return GSTR-10. Whether GSTR-9 is needed depends on turnover and the Rs 2 crore exemption.

2. P

   Provisions and law

   • Sec 44, CGST Act 2017Every registered person, other than excluded categories, files an annual return for each financial year
   • Notification 15/2025-CTRegistered persons with aggregate turnover up to Rs 2 crore are exempt from filing GSTR-9 from FY 2024-25
   • Sec 45, CGST Act 2017A person whose registration is cancelled must file a final return within three months of cancellation or the cancellation order date
3. A

   Analysis

   Example: a trading firm with turnover of Rs 2.6 crore from April to October whose registration was cancelled in October still has a GSTR-9 obligation for that year, since turnover is above Rs 2 crore. Below Rs 2 crore it is optional. GSTR-10 is separate and must not be missed, as non-filing leads to a notice and late fee. All returns up to the cancellation date must be filed first.

4. C

   Conclusion

   1. 1File all GSTR-1 and GSTR-3B up to the cancellation date
   2. 2File GSTR-10 final return within three months
   3. 3Check turnover for the part-year against the Rs 2 crore exemption
   4. 4File GSTR-9 if required by 31 December

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