# The Delhi Goods and Services Tax Act, 2017, Section 45

- Act: The Delhi Goods and Services Tax Act, 2017 (Act 3 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/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 Annual return. Final return. 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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