Section 45 requires a person whose registration is cancelled to file one last return, settling the tax payable on stock and capital goods under section 29(5).
Key points
- Under section 45 of the CGST Act, 2017 a registered person who was required to file returns under section 39(1) and whose registration is cancelled must file a final return (Form GSTR-10) within three months of the date of cancellation or the date of the cancellation order, whichever is later.
- Composition taxpayers, Input Service Distributors, non-resident taxable persons and TDS/TCS registrants are not required to file it.
The provisions
45Final return
Statutory text
Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, in such form and manner as may be prescribed.
*Enforced w.e.f. 1st July, 2017.
- Rule 81, CGST Rules — Form GSTR-10
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- When is the GST final return (GSTR-10) due?
- Within three months of the date of cancellation or of the cancellation order, whichever is later (section 45 CGST).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The final return reports the input tax credit to be paid back on inputs held in stock, semi-finished and finished goods, and capital goods, under section 29(5) and Rule 44. Failure to file attracts a notice under section 46, late fee under section 47(1), and assessment under section 62. Filing the final return does not close past periods: liabilities for them survive cancellation (section 29(3)).