Final return requirement mandates filing after registration cancellation, within the prescribed period and form to ensure GST compliance. A registered person required to furnish returns must submit a final return when registration is cancelled, and must do so within three months from the later of the date of cancellation or the date of the cancellation order, in the form and manner prescribed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Final return requirement mandates filing after registration cancellation, within the prescribed period and form to ensure GST compliance.
A registered person required to furnish returns must submit a final return when registration is cancelled, and must do so within three months from the later of the date of cancellation or the date of the cancellation order, in the form and manner prescribed.
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