Section 45 - Final return. - Chhattisgarh Goods and Services Tax Act, 2017

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.