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Section 45 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
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.
Related Sections
Related Acts
- National Capital Territory of Delhi (Recognition of Property Rights of Residents in Unauthorised Colonies) Act, 2019
- National Commission for Allied and Healthcare Professions Act, 2021
- New Delhi International Arbitration Centre Act, 2019
- Public Examinations (Prevention of Unfair Means) Act, 2024
- Goods and Services Tax (Compensation to States) Act, 2017
* Only for reference.