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Final return requirement: cancelled registrants must file a final return within three months in prescribed form and manner. Under the Mizoram Goods and Services Tax Act, 2017 a registered person whose registration has been cancelled and who is required to furnish returns under section 39 must submit a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, 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.
<h1>Final return requirement: cancelled registrants must file a final return within three months in prescribed form and manner.</h1> Under the Mizoram Goods and Services Tax Act, 2017 a registered person whose registration has been cancelled and who is required to furnish returns under section 39 must submit a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, in the prescribed form and manner.
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