AS INTRODUCED IN LOK SABHA
Bill No. 57 of 2017
THE CENTRAL GOODS AND SERVICES TAX BILL, 2017
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.