State Act
45
Section 45. Final return.
THE BIHAR GOODS AND SERVICES TAX ACT, 2017
Act no. 12 of 20172017In forceBihar (State Act)
45. 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.