Final return obligation after registration cancellation requires filing within the prescribed statutory period in the prescribed form. Where a registered person required to furnish returns under section 39 has had registration cancelled, they must submit a final return within three months from the date of cancellation or the date of the cancellation order, whichever is later, in the form and manner prescribed.
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Provisions expressly mentioned in the judgment/order text.
Final return obligation after registration cancellation requires filing within the prescribed statutory period in the prescribed form.
Where a registered person required to furnish returns under section 39 has had registration cancelled, they must submit a final return within three months from the date of cancellation or the date of the cancellation order, whichever is later, in the form and manner prescribed.
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