Taxation - Income TaxQuestion 5637 of 146
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14. Due date by which Pawan is supposed to file Final return under GST is ____________.

Options

A25.11.2023
B30.11.2023
C25.01.2024
D31.01.2024 (2 Marks)
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Correct Answer

Option D31.01.2024 (2 Marks)

All Options:

  • A25.11.2023
  • B30.11.2023
  • C25.01.2024
  • D31.01.2024 (2 Marks)

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Detailed Solution & Explanation

Correct Answer: Option **D** Explanation: Under Section 45 of the CGST Act, 2017, every registered person whose registration has been surrendered or cancelled is required to file a final return (in Form GSTR-10) within three months of the date of cancellation or the date of order of cancellation, whichever is later.

In the given case:
- Pawan's registration was surrendered online on 25.10.2023.
- The cancellation was approved by the Proper Officer on 31.10.2023.

The later of the two dates is the date of the cancellation order, which is 31.10.2023.

Therefore, the final return must be filed within 3 months from 31.10.2023, which is 31.01.2024.

Hence, **Option D** is the correct answer.

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