# The Arunachal Pradesh Goods and Services Tax Act, 2017, Section 45: Final return

- Act: The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 6 of 2019)
- Source URL: https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017-as/section/45/

## Text

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.

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