Section 45 of CGST Act 2017: Furnishing Final Return

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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 45 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

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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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