Ramada Ltd., registered under GST as normal taxpayer, is winding up its business in Uttar Pradesh. The Tax Consultant of Ramada Ltd. has suggested that Ramada Ltd. will have to file either the annual return or the final

The stand taken by tax consultant of Ramada Ltd is not correct. Annual return (Section-44) is required to be filed by every registered person paying tax as a normal taxpayer. Final return (Section-45) is filed by the registered persons who have applied for cancellation of registration within 3 months of the date of cancellation or the date of cancellation order whichever is later. In the given case, Ramada Ltd., a registered person, is winding up its business and has thus, applied for cancellation of registration. Therefore, it is required to file both annual return and final return.