Gstr-9 or gstr-10

Anitya ( ) (287 Points)

22 May 2019  

Good Morning Members.

Please suggest me on the following query.

A taxpayer has surrendered his GSTN in May 2018. E-mail for the cancellation of GSTN wef from 31.03.2018. was received in Sep. 2018.

Now whether the tax payer should file GSTR-10 (final return) before filing GSTR-9 (annual return) for 2017-18?

Thanks