The Central Goods and Services Act, 2017 (CGST Act)

Section 45 – Final Return

CGST ACT 2017

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.