Important Keyword: Section 39, Section 45, Final return.
Table of Contents
GST 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.
Download Pdf: https://taxinformation.cbic.gov.in/
