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Act
Central Goods and Services Tax Act, 2017
Section number
45
Section reader
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.
