Section 45 of CGST Act, 2017 -Final return

Section 45 of CGST Act, 2017 -Final return Section 45 of CGST Act,2017 from bare act : - 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 withinthree months of the date of cancellation or date of order of cancellation, whichever is later, insuch form and manner as may be prescribed.

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CHAPTER IX

RETURNS

Chapter IX of the CGST Act,2017 covers twelve sections relating to RETURNSunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 37 :Furnishingdetails ofoutwardsupplies Section 38 :Furnishingdetails ofinwardsupplies Section 39 :Furnishing ofreturns Section 40 :First return Section 41 :Claim ofinput taxcredit andprovisionalacceptancethereof Section 42 :Matching,reversal andreclaim ofinput taxcredit Section 43 :Matching,reversal andreclaim ofreduction inoutput taxliability Section 44 :Annual return Section 45 :Final return Section 46 :Notice toreturndefaulters Section 47 :Levy of latefee Section 48 :Goods andservices taxpractitioners Click Here to Buy CA Final Pendrive Classes at Discounted Rate

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