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.

  1. GST Acts and Rules
  2. CGST Act - Central Goods and Services Tax Act
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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