Annual return vs final return distinction: annual for ongoing taxpayers, final return required on cancellation within prescribed period. An Annual Return must be filed by every registered person paying tax as a normal taxpayer. A Final Return must be filed only by registered persons who have applied for cancellation of registration, and it must be submitted within three months of the date of cancellation or the date of the cancellation order.
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Provisions expressly mentioned in the judgment/order text.
Annual return vs final return distinction: annual for ongoing taxpayers, final return required on cancellation within prescribed period.
An Annual Return must be filed by every registered person paying tax as a normal taxpayer. A Final Return must be filed only by registered persons who have applied for cancellation of registration, and it must be submitted within three months of the date of cancellation or the date of the cancellation order.
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