GST Final return

This discussion clarifies the rules around filing the GST final return (GSTR-10). It explains that if your GST registration is cancelled by the government due to non-filing of returns, you generally cannot file GSTR-10 without first settling all pending returns and liabilities. For those whose registration was cancelled voluntarily, filing GSTR-10 is possible, but not for those cancelled by the department. Failure to file the final return can prevent obtaining new registration under the same PAN in the future, so contacting your tax officer is advised.