annual return after surrender gst registration

GSTR-10 Final Return must be filled

If your Registration has been cancelled on or before 30th September 2018, then as per Notification No. 58/2018, CT dated 26.10.2018, you have to file Final Return ( Section 45 of CGST Act 2017 ) in FORM GSTR 10 within 31st December 2018.

You are not required to file Annual Return u/s 44 of CGST Act 2017 in Form GSTR 9.

NOTE : Confirm it with more Experts...

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