Section 45, Central Goods and Services Tax Act, 2017 [S10-7F0]
As at 6 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
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.
Defined terms in this text (6)
month: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "month" shall mean a month reckoned according to the British calendar
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
registered: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (49) "registered", used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents;
registered person: Section 2(94), Central Goods and Services Tax Act, 2017: "registered person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number;
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
Made under this section, or naming it (2)
Circular No. 129/48/2019-GST [C10-4HY], 24 December 2019, in force. The text contains "section 45 of the Central Goods and Services Tax Act, 2017".
Notification No. 58/2018-Central Tax [N10-DHD], 26 October 2018, in force. The text contains "section 45 of the said Act".
Cited by (6)
Section 46, Central Goods and Services Tax Act, 2017 [S10-7GV], 12 April 2017, Band A. "section 45".
Section 47, Central Goods and Services Tax Act, 2017 [S10-7HS], 12 April 2017, Band A. "section 45".
Section 48, Central Goods and Services Tax Act, 2017 [S10-7JZ], 12 April 2017, Band A. "section 45".
Section 62, Central Goods and Services Tax Act, 2017 [S10-831], 12 April 2017, Band A. "section 45".
Rule 68, Central Goods and Services Tax Rules, 2017 [S10-FE7], 19 June 2017, Band A. "section 45".
Rule 81, Central Goods and Services Tax Rules, 2017 [S10-FV8], 19 June 2017, Band A. "section 45".
Not held (0)
none
Duties published under this section (0)
none