Section 45
Final return
In force
Section 45. Final return.
Every registered person 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.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-45.html
- Source confidence: Pending verification
Quick facts
- Section
- 45
- Chapter
- IX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 1