State Act
45
Section 45. Final return.
THE GOA GOODS AND SERVICES TAX ACT, 2017
Act no. 4 of 20172017In forceGoa (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.