Answer

1. F

   Facts

   GSTR-10 is the final return under Sec 45 for every person whose registration is cancelled, voluntarily or by the officer. It reports closing stock and the tax payable on it. Composition dealers, input service distributors, non-resident taxable persons and TDS or TCS deductors do not file it.

2. P

   Provisions and law

   • Sec 45, CGST Act 2017Final return GSTR-10 within 3 months of the cancellation date or the cancellation order, whichever is later
   • Rule 81, CGST Rules 2017Final return in GSTR-10
3. A

   Analysis

   The return closes your account with the department. If the cancellation was effective 30 June and the REG-19 order came on 20 July, the 3 months run from 20 July, so GSTR-10 is due by 20 October. If there is no stock, you still file a nil GSTR-10. The return is at Services, Returns, Final Return.

4. C

   Conclusion

   1. 1Download the REG-19 order and note the date.
   2. 2Compute stock and the Sec 29(5) amount.
   3. 3File GSTR-10 under Services, Returns, Final Return.
   4. 4Download the acknowledgement and keep it with your closure papers.

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