Rajkumar is registered under GST in Gujarat, West Bengal and Odisha. Due to closure of business activities in Odisha with effect from 30th April, 2023, Rajkumar filed an application for cancellation of registration befor

CS Professional · Advanced Tax Laws · PYQS · June 2024
Rajkumar is registered under GST in Gujarat, West Bengal and Odisha. Due to closure of business activities in Odisha with effect from 30th April, 2023, Rajkumar filed an application for cancellation of registration before the jurisdictional tax authorities of Odisha on 28th May, 2023. The registration was suspended with immediate effect from 28th May, 2023 by the jurisdictional tax authorities. The final order of cancellation was dated 30th June, 2023. Further, Rajkumar was also registered as an ISD (Input Service Distributor) in Odisha. The registration of ISD was cancelled with effect from 30th May, 2023 with an order dated 30th June, 2023. (a) You are required to advice Rajkumar regarding the last date for filing the final return by it in Odisha.

Answer & Explanation:

As per section 45 of the CGST Act read with rule 81, every registered person who is required to file a return under section 39(1) and whose registration has been cancelled, is required to file a final return electronically in Form GSTR-10 through the GST common portal. The final return has to be filed within 3 months of the: (i) Date of cancellation or (ii) Date of order of cancellation whichever is later Thus, in the given case, final return for Odisha registration has to be furnished within 3 months of the date of order of cancellation of registration i.e., 30th June, 2023. Hence, final return has to be filed by Rajkumar on or before 30th September, 2023.

Topics: GST

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