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<h1>Final GST Return Required for Cancelled Registrations Under Section 39(1) of Maharashtra GST Act 2017: File Within 3 Months</h1> Every registered person under the Maharashtra Goods and Services Tax Act, 2017, who is obligated to file a return under section 39(1) and whose registration has been cancelled, must submit a final return. This 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.