Quick Navigation
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
- Section 145: Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
- Section 155: Burden of proof
- Section 99: Appellate Authority for Advance Ruling
- Section 20: Manner of distribution of credit by Input Service Distributor
- Section 116: Appearance by authorised representative
Related Acts
* Only for reference.