Final return after cancellation of GST registration :
Every registered taxable person who is required to file return under section 39(1) of CGST Act and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of cancellation order, whichever is later – section 45 of CGST Act.
In my view, really such return should be filed before cancellation of registration.
An input service distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 (composition scheme), section 51 (TDS) or section 52 (TCS by e-commerce operator) is not required to file return under section 39 of CGST Act. Hence, they are not required to file final return after cancellation.
Procedure for filing final return – Every registered taxable person required to furnish a final return under section 45, shall furnish such return electronically in Form GSTR-10 through the Common Portal either directly or through facilitation centre – Rule 22 of Return Rules.
Notice to non-filers of returns – If a registered taxable person fails to furnish a return under section 39, 44 or 45, a notice shall be issued requiring him to furnish such return within 15 days in prescribed form and manner – section 46 of CGST Act.
A notice in form GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 and section 45 of CGST Act – rule 9 of Return Rules.