Amended and updated notes on section 45 of CGST Act, 2017. Detail discussion on provisions and rules related to final return.
Chapter IX (Sections 37–48) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to returns. Section 45 of CGST 2017 provides for final return.
Recently, we have discussed in detail section 44 (Annual return) of CGST Act 2017. Today, we learn the provisions of section 45 of Central GST Act 2017.
Section 45 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 45 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | IX |
| Chapter Name | Returns |
| Section No. | 45 |
| Section Name | Final return |
| Updated 2024 Edition | GST Law Book PDF |
Relevant Rules and Forms for GST Section 45:
- Rule 81: Final return
- FORM GSTR-10: Final Return
Section 45 of Central GST – Final return1
Section 45 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
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.
- Section 45 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎