Term final return under GST
In this article, the information about final return is explained.
Final return
Filing of final return under current tax regime is one of the condition for carrying the input tax credit under current tax regime to GST regime.
Every registered person who is required to furnish a return under sub-section (1) of section 39 of CGST Act, 2017 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 information on final return is detailed above. Comment below your thoughts on final return
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Section 74 Determination of tax not paid, CGST Act, 2017
Officers to assist proper officers, Sec 72 of CGST Act, 2017
Inspection of goods in movement, Sec 68 of CGST Act, 2017
Section 67 of CGST Act, 2017 Power of inspection, search and seizure
Section 20 of IGST Act,2017 Application of provisions
Tax wrongfully collected and paid to Central Government or State Government, IGST Act,2017
Zero rated supply, section 16 of IGST Act,2017
section 14 of IGST Act,2017, Special provision for payment of tax by a supplier
Section 59 of CGST Act, 2017 Self-assessment
Consumer Welfare Fund, Section 57 of CGST Act, 2017
Refund of tax, Sec 54 of CGST Act, 2017
Transfer of input tax credit, Section 53 of CGST Act, 2017
Tax deduction at source, Sec 51 of CGST Act, 2017
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