Chapter IX CGST Returns (Section 37 to 48)
Section 38 CGST - Furnishing details of inward supplies
Section 39 CGST - Furnishing of returns
Section 40 CGST - First return
Section 41 CGST - Claim of input tax credit and provisional acceptance thereof
Section 42 CGST - Matching, reversal and reclaim of input tax credit
Section 43 CGST - Matching, reversal and reclaim of reduction in output tax liability
Section 44 CGST - Annual return
Section 45 CGST - Final return You are here
Section 46 CGST - Notice to return defaulters
Section 47 CGST - Levy of late fee
Section 48 CGST - Goods and services tax practitioners
Chapter IX CGST Returns (Section 37 to 48)
Last updated at May 29, 2023 by Teachoo
According to Section 45 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
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.
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