Final return requirement compels registered persons with cancelled registration to file a prescribed final return within the statutory period. A registered person whose registration is cancelled and who is required to furnish returns must submit a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, in the form and manner prescribed by statute.
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 compels registered persons with cancelled registration to file a prescribed final return within the statutory period.
A registered person whose registration is cancelled and who is required to furnish returns must submit a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, in the form and manner prescribed by statute.
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