Section 45 CGST Act 2017 – Final return.

By | April 17, 2017
(Last Updated On: May 2, 2017)

Section 45 CGST Act 2017

Section 45 CGST Act 2017 explains Final return and is covered in Chapter IX – Returns

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

Final return.

45. Every registered person who is required to furnish a return under subsection (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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