When the registration of a registered person other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the composition scheme or TDS/ TCS;has been cancelled,

the person has to file a final return within three months of the date of cancellation or date of order of cancellation, whichever is later,

electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

If GSTR 10 is not filed within 3 months after cancellation, a penalty of Rs 200 per day  levied. And the fine goes up to a maximum of Rs 10000.