Section 45 of CGST Act

Final Return

Enforced with effect from 1-7-2017.

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.

See rule 81 of the CGST Rules, 2017

and Form No. GSTR-10 of the CGST Rules, 2017.