Section :45. Section 45. Final return

Acts >> Central Goods and Services Tax Act, 2017 >> Chapter: 9

* Section 45. Final return. -

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.

*Enforced w.e.f. 1st July, 2017.

Rule (2)

Tax