Section 45 West Bengal GST Ordinance 2017 : Final return

By | July 6, 2017
(Last Updated On: July 6, 2017)

Section 45 West Bengal GST Ordinance 2017

[ Section 45 West Bengal GST Ordinance 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.


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