Section 45 of CGST Act: Final Return in FORM GSTR-10
Section 45 of the Central Goods and Services Tax Act, 2017 deals with the final return to be furnished after cancellation of GST registration by a registered person who was required to furnish returns under section 39(1).
Updated: 15 September 2026
Section 45 of the CGST Act - Final Return
Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, in such form and manner as may be prescribed.
The provision therefore links the final-return obligation to two conditions: the person was required to furnish a return under section 39(1), and the person's GST registration has been cancelled.
Meaning and applicability of Section 45
A final return is the return prescribed for an eligible registered person after cancellation of registration. It should not be confused with the annual return under section 44. Section 45 is specifically connected with cancellation of registration and closure of the registration's return-compliance cycle.
Cancellation does not by itself wipe out tax liabilities or other obligations for the period before cancellation. Section 29(3) preserves liabilities and obligations incurred before cancellation. Where applicable, the taxpayer should therefore ensure that pending returns and liabilities up to the effective date of cancellation are properly dealt with.
Due date for filing the final return
Section 45 prescribes a period of three months. The starting point is whichever of the following dates is later:
- the effective date of cancellation of registration; or
- the date of the order cancelling the registration.
Rule 81 of CGST Rules and FORM GSTR-10
Rule 81 of the Central Goods and Services Tax Rules, 2017 prescribes the manner of furnishing the final return. A person required to furnish a final return under section 45 must furnish it electronically in FORM GSTR-10 through the common portal, either directly or through a notified Facilitation Centre.
The official GST Portal describes GSTR-10 as the final return associated with cancellation or surrender of GST registration and reflects the three-month filing period stated in section 45.
Important details covered by FORM GSTR-10
FORM GSTR-10 contains identification and cancellation particulars and, where applicable, information relevant to inputs and capital goods at the time of cancellation. The prescribed form includes fields such as GSTIN, legal name, effective date of cancellation, cancellation-order reference and details relating to stock and capital goods or plant and machinery for which tax or input tax credit adjustment may be relevant.
| Item | Practical relevance |
|---|---|
| GSTIN and legal name | Identifies the cancelled registration. |
| Effective date of cancellation | Relevant to the period for which the registration ceased to remain effective. |
| Cancellation order details | Helps establish the later date for computing the section 45 time limit. |
| Stock / capital goods details | Relevant where liability under section 29(5) and related input tax credit or tax adjustments arise. |
What happens if GSTR-10 is not filed?
Section 46 provides for a notice to a person who fails to furnish a return under section 39, section 44 or section 45, requiring the return to be furnished within fifteen days. The prescribed notice for failure to furnish the final return is issued in FORM GSTR-3A.
If the final return is still not furnished after the notice, the law provides for best-judgment assessment under section 62 in applicable cases. CBIC's cancellation procedure also explains the use of FORM GST ASMT-13 for determining liability where the final return remains unfiled after notice.
Section 47 provides a late fee for failure to furnish a return required under section 45 by the due date, subject to the statutory ceiling and any applicable notification granting waiver or reduction.
Official references
For statutory text, rules, forms and portal procedures, refer to the official CBIC GST law resources and the GST common portal. Taxpayers should check current notifications and portal instructions before filing because procedural requirements and relief notifications may change.
This article is intended as a general legal-information guide to section 45 of the CGST Act and should be read with the Act, Rules, notifications and applicable portal instructions.