Final return

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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.

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