Chapter IX - Returns
Section 45
Section 45: Final return
Section 45 requires a final return after cancellation for persons previously required to file under section 39(1).
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Need advice on Section 45?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Introduction
Cancellation of registration can leave a separate closing return obligation. Section 45 applies to a person who was required to furnish returns under section 39(1).
Key takeaways
Trigger
The obligation arises after the relevant registration has been cancelled.
Who is covered
The text refers to persons required to furnish a return under section 39(1), rather than every taxpayer category.
Deadline
File within three months of the cancellation date or the cancellation order date, whichever is later, using the prescribed form and manner.
Trigger
The obligation arises after the relevant registration has been cancelled.
Who is covered
The text refers to persons required to furnish a return under section 39(1), rather than every taxpayer category.
Deadline
File within three months of the cancellation date or the cancellation order date, whichever is later, using the prescribed form and manner.
Practical checklist
Do
- Keep the cancellation order and effective cancellation date.
- Calculate three months from the later of the two statutory dates.
- Reconcile outstanding supplies and tax before filing the final return.
Avoid
- Rely on an old portal deadline without checking current Rules and notifications.
Frequently asked questions
Which date starts the three-month period?
Use the later of the date of cancellation and the date of the cancellation order.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026