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    <title>Final return.</title>
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    <description>Registered persons whose registration has been cancelled and who are required to furnish returns under section 39 must file a final return within three months from the date of cancellation or the date of the cancellation order, whichever is later. The return must be furnished in the prescribed form and manner, creating a post-cancellation compliance obligation and fixing the outer time limit for final return filing.</description>
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      <description>Registered persons whose registration has been cancelled and who are required to furnish returns under section 39 must file a final return within three months from the date of cancellation or the date of the cancellation order, whichever is later. The return must be furnished in the prescribed form and manner, creating a post-cancellation compliance obligation and fixing the outer time limit for final return filing.</description>
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