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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER IX  -  RETURNS

TaxGPT

Summarize Section 45 by TaxGPT in
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Section 45 - Final return.

45. 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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References:

For standard operating procedure to be followed in case of non-filers of return see Circular No. 129/48/2019-GST Central Tax dated 24 Dec, 2019
For waiver of late fee payable by specified classes of taxpayers see Notification No. 41/2019 Central Tax dated 31 Aug, 2019