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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Cancelled GST Registrations Must File Final Return Within 3 Months as per Section 39(1) of Nagaland GST Act 2017.</h1> Every registered person under the Nagaland 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 final return must be furnished within three months from the date of cancellation or the date of the cancellation order, whichever is later, following the prescribed form and manner.
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