Final return

Final return
Section 40
Bill
RETURNS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
40. Final return
Every registered taxable person who applies for cancellation of registration shall furnish a final return within three months of the date of cancellation or date of cancellation order, whichever is later, in such form and in such manner as may be prescribed.

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