Section 45 Jammu & Kashmir GST Act 2017

( Section 45 Jammu & Kashmir GST Act 2017 explains Final return   and is covered in CHAPTER- IX RETURNS ) 

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.

Jammu & Kashmir GST Act 2017

J & K GST Rules 2017

J & K GST Notifications

J & K GST Rates Notifications

Related Topic on GST