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