Final return requirement: cancelled GST registrants must file a time limited final return in the prescribed form and manner. Requirement to file a final return follows cancellation of GST registration: every registered person obliged to file returns under section 39 must furnish a final return when their registration is cancelled, within the prescribed period from the later of the cancellation date or the cancellation order, 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 requirement: cancelled GST registrants must file a time limited final return in the prescribed form and manner.
Requirement to file a final return follows cancellation of GST registration: every registered person obliged to file returns under section 39 must furnish a final return when their registration is cancelled, within the prescribed period from the later of the cancellation date or the cancellation order, in the prescribed form and manner.
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