Section 45 of CGST Act 2017: Furnishing Final Return

Section 45 : “Furnishing Final Return” (CGST Act, 2017)

Provisions under Section 45 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Furnishing Final Return”, are as under:

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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