Final Return for GST Cancellation of Composition Person

[Rajendra Prasad]

Dear Sir,

For regular GSTIN holder GSTR 10 is to be filed as final return after cancellation.

For Composition GSTIN holders any such return as final return ?

Please clarify.

AI Summary

Final return requirement: whether composition taxpayers must file the statutory final return upon GST cancellation.
The query asks whether a person registered under the composition scheme must file a designated final return upon cancellation of GST registration, noting that regular taxpayers file GSTR-10 as the final return and seeking clarification on whether an analogous obligation applies to composition taxpayers.