Sec 45 – Final Return

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Sec 45 – Final Return 2017-04-14T14:53:44+00:00
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  • Ashish BadalaCA Ashish Badala
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    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.

    Priya MadrechaPriya Madrecha
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    45.1  Introduction
    This section applies to all registered taxable person other than,
    —     Input Service Distributor
    —     A person paying tax under Section 51 (TDS)
    —     A person paying tax under Section 52 (TCS)
    —     Non-resident taxable person
    —     A person paying tax under Section (10) composition levy
    45.2  Analysis
    Every registered person whose registration is cancelled shall file final return in FORM GSTR10 through common portal within 3 months from the date of cancellation (voluntary cancellation) or date of order of cancellation (forceful cancellation by authority), whichever is later.
    However, this provision shall not apply to a register person who is,
    —     Input Service Distributor
    —     A person paying tax under Section 51 (TDS) —     A person paying tax under Section 52 (TCS)
    —     Non-resident taxable person
    A person paying tax under Section (10) composition levy

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