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<h1>Final Return Required for Canceled GST Registrations: File Within 3 Months per Section 39(1) Guidelines</h1> Every registered person under the Andhra Pradesh Goods and Services Tax Act, 2017, who is obligated to file a return under section 39(1) and whose registration is canceled, must submit a final return. This final return must be filed within three months from the date of cancellation or the date of the cancellation order, whichever is later, following the prescribed form and manner.