Final return requirement: cancelled registrants must file a prescribed final return within the prescribed period after cancellation. A registered person required to furnish returns under the Act whose registration is cancelled must submit a final return within three months from the later of the date of cancellation or the date of the cancellation order, in the prescribed form and manner, thereby imposing a continuing filing obligation to close tax affairs under the Uttarakhand GST framework.
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 registrants must file a prescribed final return within the prescribed period after cancellation.
A registered person required to furnish returns under the Act whose registration is cancelled must submit a final return within three months from the later of the date of cancellation or the date of the cancellation order, in the prescribed form and manner, thereby imposing a continuing filing obligation to close tax affairs under the Uttarakhand GST framework.
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