Section 45 of CGST Act, 2017 – Final return

The Central Goods and Services Tax Act, 2017

Chapter-IX Returns

Section 45: 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.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].

Circulars:

c1. For Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16, refer Circular No. 69/43/2018-GST dated 26.09.2018.