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<h1>Final GST Return Required Within 3 Months for Cancelled Registrations Under Section 39(1) of Assam GST Act 2017</h1> Every registered person under the Assam Goods and Services Tax Act, 2017, who must file a return as per section 39(1) and whose registration has been cancelled, is required to submit a final return. This return must be filed within three months from the date of cancellation or the date of the cancellation order, whichever is later, following the prescribed form and manner.