Section 45 of GST – Final return under GST Act 2017

Section 45 of GST – Final return under GST Act 2017. Complete Details for GST Section 45 In this section you may find all details for Final return under GST Act 2017 as per GST Act 2017Detailed Analysis of GST Section 45 of GST Act 2017 – Final return under GST Act 2017We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 45. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 45 of GST Act 2017 – Final return under GST Act 2017, gst all sections and definitionsNow Check more details from below…..

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Section 45 of GST – Final return under GST Act 2017

Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, in such form and manner as may be prescribed.

Analysis and Updates

Introduction

This section applies to all registered taxable person other than,

  • Input Service Distributor
  • A person paying tax under Section 51 (TDS)
  • A person paying tax under Section 52 (TCS)
  • Non-resident taxable person
  • A person paying tax under Section (10) composition levy

Analysis

Every registered person whose registration is cancelled shall file final return in FORM GSTR10 through common portal within 3 months from the date of cancellation (voluntary cancellation) or date of order of cancellation (forceful cancellation by authority), whichever is later

However, this provision shall not apply to a register person who is,

  • Input Service Distributor
  • A person paying tax under Section 51 (TDS)
  • A person paying tax under Section 52 (TCS)
  • Non-resident taxable person

A person paying tax under Section (10) composition levy

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