Sundrop & Associates made an application for cancellation of GST registration in the month of March due to closure of its business. Its…

CA Intermediate · Taxation · MTP · May 2025
Sundrop & Associates made an application for cancellation of GST registration in the month of March due to closure of its business. Its application for cancellation of GST registration was approved w.e.f. 4th September by the proper officer by passing an order for the same on 14th September. In the given case, Sundrop & Associates is:
(A) required to file Final Return on or before 4th December
(B) not required to file Final Return
(C) required to file Final Return on or before 30th September
(D) required to file Final Return on or before 14th December

Suggested Answer and Working Notes:

Correct Answer: Option (D)

required to file Final Return on or before 14th December

Topics: Paper 3B: Goods and Services Tax

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