Section 45 of CGST Act

Final Return

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.

Thanks & Regards

CA Rahul Gupta