Final return filing after GST registration cancellation must be completed within the prescribed three-month period. Registered persons whose registration has been cancelled and who are required to furnish returns under section 39 must file a final return within three months from the date of cancellation or the date of the cancellation order, whichever is later. The return must be furnished in the prescribed form and manner, creating a post-cancellation compliance obligation and fixing the outer time limit for final return filing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Final return filing after GST registration cancellation must be completed within the prescribed three-month period.
Registered persons whose registration has been cancelled and who are required to furnish returns under section 39 must file a final return within three months from the date of cancellation or the date of the cancellation order, whichever is later. The return must be furnished in the prescribed form and manner, creating a post-cancellation compliance obligation and fixing the outer time limit for final return filing.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
