Necessity of filing returns after cancellation of GSTN

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please let me know the mandatary filing of returns after surrendering the GSTN by the composition dealer having turnover less than 4000000/- annually, duly accepted by the department. No tax liability is there as per the order issued.
Replies (8)
You has to file Final return u/s 45 which available in common portal
@ Rajkumar ji

Final return under section 45 is not applicable to Composition dealer (Person who are paying tax u/s 10)
Sorry correct
Should I means, need not to any sort of compliances, and every statutory obligations fullfilled?
Yes if your registration is cancelled you did not need to do any compliances as you does not exists in eye of law..
You need to file return till the date of application furnished for cancellation.

Suppose you have filed the application for cancellation on 1/6/2020 , you are required to filed CMP 08 for 1/4/2020 to 30/6/2020.
Thanks & regards

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