State with brief reasons whether the following are true or false; as per GST law: Final return has to be furnished within 3 months of the date of order of cancellation of registration of GST.

CS Professional · Advanced Tax Laws · PYQS · December 2019
State with brief reasons whether the following are true or false; as per GST law: Final return has to be furnished within 3 months of the date of order of cancellation of registration of GST.

Answer & Explanation:

True. As per section 45 when a registration is cancelled such person shall furnish a final return within 3 months of the date of cancellation or date of order of cancellation - whichever is later.

Topics: Goods and Services Tax (GST)

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