Section 45: Final return

Q: What does Section 45 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 45 CGST pertains to "Final return". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 45 of The Central Goods and Services Tax Act, 2017 (CGST) governs final return. As verified on 19 May 2026.

Q: Is Section 45 CGST still in force?

Yes, Section 45 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 45 CGST?

धारा 45 CGST is the Devanagari Hindi reference for Section 45 of the The Central Goods and Services Tax Act, 2017. Section 45 of The Central Goods and Services Tax Act, 2017 (CGST) governs final return. As verified on 19 May 2026.

Q: What is Dhara 45 CGST?

Dhara 45 CGST is the Roman Hindi reference for Section 45 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 45 of The Central Goods and Services Tax Act, 2017 (CGST) governs final return. As verified on 19 May 2026.

Q: How to cite Section 45 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 45, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 45 (India).

Law on Tips Editorial Board

- 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.