Find
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.
GST
GSTR-3A for final return after cancellation
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Provisions
Sec 46, CGST Act 2017; Sec 45, CGST Act 2017; Sec 47, CGST Act 2017
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.
Close
- Find the cancellation date and order.
- Work out closing stock and capital goods on that date.
- Calculate tax payable on them.
- File GSTR-10 with any late fee.
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