CGST Section 45: Furnishing Final Return

Provisions under Section 45 of the CGST Act 2017 relating to “Furnishing Final Return”:

Section 45: Final Return (CHAPTER IX: RETURNS) [*1]

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.

Notes (History of Amendments in Bare Text):

1. CGST Section 45 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.