Chartered Accountant
265 Points
Posted on 31 December 2018
Cancellation of registration: In terms of rule 22(3) of CGST Rules, where a registered person submitted application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled.
Time limit for final return: In terms of section 45 of CGST Act, a registered person whose registration is cancelled, to be filed final return in form GSTR 10 within 3 months from the date of cancellation or date of order of cancellation, whichever is later.
In terms of notification 58/2018-Central Tax, the registered persons whose registration has been cancelled by proper officer on or before 30th September 2018, has to file GSTR 10 by 31st December 2018.