Final return obligation requires filing within prescribed period after registration cancellation to complete GST compliance. A registered person required to furnish returns under sub section (1) of section 39 whose registration has been cancelled must furnish a final return within three months of the date of cancellation or the date of the order of cancellation, whichever is later, in the form and manner prescribed.
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Provisions expressly mentioned in the judgment/order text.
Final return obligation requires filing within prescribed period after registration cancellation to complete GST compliance.
A registered person required to furnish returns under sub section (1) of section 39 whose registration has been cancelled must furnish a final return within three months of the date of cancellation or the date of the order of cancellation, whichever is later, in the form and manner prescribed.
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