Section 45 of GST Act: Final return

Amended and updated notes on section 45 of CGST Act, 2017. Detail discussion on provisions and rules related to final return.

Amended and updated notes on section 45 of CGST Act, 2017. Detail discussion on provisions and rules related to final return.

Chapter IX (Sections 3748) 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 ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.IX
Chapter NameReturns
Section No.45
Section NameFinal return
Updated 2024 EditionGST 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.

  1. 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. ↩︎


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