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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.
GST
GSTR-9 when registration was cancelled mid-year
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Provisions
Sec 44, CGST Act 2017; Notification 15/2025-CT; Sec 45, CGST Act 2017
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.
Close
- File all GSTR-1 and GSTR-3B up to the cancellation date
- File GSTR-10 final return within three months
- Check turnover for the part-year against the Rs 2 crore exemption
- File GSTR-9 if required by 31 December
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