Before to know How to file GSTR10. First Undertook Due dates and Compliance Requirements :
A taxable person who opts for cancellation of GST registration has to file a final return under GST law in form GSTR-10 within three months.
Taxpayers whose registration has been cancelled by the proper officer on or before September 30, 2018, shall be required to furnish the final return in Form GSTR-10 till December 31, 2018
If there is a delay in filing GSTR-10, then a notice will be sent to the registered person who has defaulted. The person will be given 15 days’ time for filing the return with all the documents required. Still, if the person fails to file the return, then the tax officer will pass the final order for the cancellation with the amount of tax payable along with interest and penalty.