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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Final Return Requirement for Canceled GST Registrations: File Within 3 Months per Section 39(1) of CGST Act 2017.</h1> Every registered person under the Chhattisgarh Goods and Services Tax Act, 2017, who must file a return under Section 39(1) and whose registration has been canceled, is required to 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, in the prescribed form and manner.