Final return obligation for cancelled GST registrations requires filing within the prescribed period and in the prescribed form. Obligation to furnish a final return arises for a registered person required to file returns who has had registration cancelled; the final return must be furnished within three months of the later of the date of cancellation or date of the cancellation order, and must be in the prescribed form and manner.
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 obligation for cancelled GST registrations requires filing within the prescribed period and in the prescribed form.
Obligation to furnish a final return arises for a registered person required to file returns who has had registration cancelled; the final return must be furnished within three months of the later of the date of cancellation or date of the cancellation order, and must be in the prescribed form and manner.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.