State Act

45

Section 45. Final return.

THE UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017

Act no. 6 of 20172017In forceUttarakhand (State Act)

45. 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.