GSTR 10 Final Return

[Ravikumar Doddi]

Sir,

Is there any late fee waiver notification for Final return which is to be filed on Cancellation of Registration.

[Rajagopalan Ranganathan]

Sir,

According to Section 45 of CGST Act, 2017 GSTR-10 shall be filed within three months of the date of cancellation or date of order of cancellation, whichever is later. According to Section 47 (1) of CGST Act, 2017 the rate of late fee is ₹ 100 for every day during which you fail to file the return. There is no Notification reducing the rate of late fee for GSTR-10.

[KASTURI SETHI]

I have examined all the notifications issued from time to time (till date) Final return (under Section 45) is not covered.

AI Summary

Final return filing deadline and late fee liability remain unchanged; no waiver for GSTR 10 late fees.
Final return filing following cancellation must be completed within the statutory period measured from cancellation or the order date; a daily late fee applies for failure to file and no notification has been issued to reduce or waive that late fee for the final return.