Is an Annual Return and a Final Return one and the same?

Is an Annual Return and a Final Return one and the same?
Question 17
Bill
Returns Process and matching of Input Tax Credit
Faq On GST (2nd Edition) Dated 31.3.2017
Q 17. Is an Annual Return and a Final Return one and the same?
Ans. No. Annual Return has to be filed by every registered person paying tax as a normal taxpayer. Final Return has to be filed only by those registered persons who have applied for cancellation of registration. The Final return has to be filed within

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =