Final return.

Section 45

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.

AI Explanation

If you're a registered individual who needs to submit a return under sub-section (1) of section 39 and your registration has been canceled, you must submit a final return within three months. The deadline is counted from the cancellation date or the date of the cancellation order, whichever is later. This final return should be submitted in the form and manner specified by the relevant regulations.