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    <title>Is an Annual Return and a Final Return one and the same?</title>
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    <description>An Annual Return must be filed by every registered person paying tax as a normal taxpayer. A Final Return must be filed only by registered persons who have applied for cancellation of registration, and it must be submitted within three months of the date of cancellation or the date of the cancellation order.</description>
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      <description>An Annual Return must be filed by every registered person paying tax as a normal taxpayer. A Final Return must be filed only by registered persons who have applied for cancellation of registration, and it must be submitted within three months of the date of cancellation or the date of the cancellation order.</description>
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