Table of Contents
Section 45 of CGST Act of the CGST Act as amended by the Finance Act 2023
Note: Section 40 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color.
Section 45 of CGST Act provide for filing of final return
TEXT on the section 45 of the CGST Act :
“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.”
chart of the section :
