Central Goods and Service Tax Act, 2017
Final return (Sec. 45)
Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, in such form and manner as may be prescribed
Notes
This section provides that every registered person whose registration has been cancelled shall furnish a final return within prescribed period.
