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.