Section 45
Final return.
The Central Goods and Services Tax Act, 2017
About this Act
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 for matters connected therewith or incidental thereto.
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.