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<h1>Final Return Deadline for Canceled Registrations Under Puducherry GST Act: File Within Three Months per Section 39(1).</h1> Every registered person under the Puducherry Goods and Services Tax Act, 2017, who must file a return as per section 39(1) and whose registration has been canceled, is required to submit a final return. This final return must be filed within three months from the date of cancellation or the date of the cancellation order, whichever is later, in the prescribed form and manner.