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. ]
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.
If you have any comments about Section 45 of CGST Act 2017 , share below your thoughts:
Related Book on GST Act