Section 45 of Sikkim GST Act 2017
[ Section 45 of Sikkim GST Act 2017 explains Final return and is covered in CHAPTER IX RETURNS ]
[ Enforced with effect from 1-7-2017. ]
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.