Section 45. Final return

Section 45. Final return. –

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 .

*Enforced w.e.f. 1st July, 2017.

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