Section 39 makes compulsory for every taxpayer to file GSTR – 3B for every month within 20 days of end of respective month. Exceptions to this provision are:
An Input Service Distributor,
A non-resident taxable person,
A person paying tax under Composition scheme and
A person to whom only provisions of TDS & TCS is applicable.
But if registration of taxpayer is cancelled, he shall file a final return. Such final return shall be filed in GSTR – 10 and shall be filed within three months of the date of cancellation or date of order of cancellation, whichever is later.
Currently, vide Notification # 58/2018 – Central Tax dated 26th October, 2018, Government has asked taxpayers whose registration has been cancelled on or before 30th September, 2018 to furnish the final return in FORM GSTR-10 by 31st December, 2018.
Failure to file Final Return in Form GSTR – 10 may attract a late fee of one hundred rupees for every day during which such failure continues subject to a maximum amount of five thousand rupees.