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Section 45
FINAL RETURN

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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RULES RELATED TO THE SECTION

GST RULE 68 NOTICE TO NON-FILERS OF RETURNS

GST RULES 81 FINAL RETURN

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