Final return, Section 45 of CGST Act, 2017



Sect 45 of CGST Act, 2017 Final return


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The below post explains about Final return under section 45 of CGST Act,2017.


Section 45 of CGST Act, 2017 explains Final return as below: (The amendments if any will also be updated here soon).


The extract of Section 45 of CGST Act,2017 quoted below:


45  Final return


Final return, Section 45 of CGST Act, 201745. 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.


The above information clarifies about Final return under section 45 of CGST Act,2017.  


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