Final return
Section 45, CGST Act
Straight from CBIC
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If your GST registration is cancelled, you must file a final return (GSTR-10) within three months of the cancellation date or the cancellation order, whichever is later – closing out your GST account.
Questions people actually ask
Real questions we get on this provision, answered straight.
What is GSTR-10 and when is it due?+
GSTR-10 is the final return after cancellation of registration; it must be filed within three months of the cancellation date or the cancellation order, whichever is later.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
314 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced (no subsequent amendment)
Final-return rule.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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