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
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