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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

Section 111: Procedure before Appellate Tribunal
Section 128: Power to waive penalty or fee or both
Section 161: Rectification of errors apparent on the face of record
Section 5: Powers of officers
Section 37: Furnishing details of outward supplies

Related Acts

Goods and Services Tax (Compensation to States) Amendment Act, 2018
Mental Healthcare Act, 2017
Jammu and Kashmir Official Languages Act, 2020
Union Territory Goods and Services Tax Act, 2017
The Bharatiya Nagarik Suraksha Sanhita, 2023

* Only for reference.