Section 45
Final return.
GST
RETURNS
Section 45 of Central Goods And Services Tax Act, 2017
Final return.
45. 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.
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