Final Return

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What is the provision for final return of a GST holder who has cancelled GSTIN? if I cancel the GSTIN, shall file return after cancellation till Final return?


please help me and sir is there provision for late fee if I will be late to file Final return?
Replies (1)
As per Section 45 CGST Act : shall file Final return with in 3month from date of cancellation of GSTN

Yes late fee is applicable, it's autocalulated therein the Final Return .

Note : Final Return is not applicable to composition Dealer, ISD, Casual Taxable person & Non Resident Taxable Person


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