Provisions under Section 45 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Furnishing Final Return”, are as under:
Section 45 of CGST Act 2017: Final Return (CHAPTER IX – RETURNS)
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.
1. CBEC notifies 1st July 2017 as the Commencement date for Section 45 of the CGST Act 2017, vide Notification 9/2017 Central Tax.
Govt. has notified the CGST Act, 2017 on 12th April, 2017, followed with Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the CGST/ Amendment Acts from time to time, except where specifically mentioned in the respective CGST/ Amendment Acts.
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