Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 45, verbatim (show)
* Section 45. Final return. - 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.
*Enforced w.e.f. 1st July, 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
Who must furnish the final return 45 opening words
Questions to answer on the file4 questions
The three months and the date they run from 45 middle words
Questions to answer on the file4 questions
The form and manner 45 closing words
Questions to answer on the file2 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| Enforced the section. There is no later amendment footnote on this section. | — | 1st July, 2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 39 | this provision requires Section 39 sub-section (1) | 45 "who is required to furnish a return under sub-section (1) of section 39" |
| Section 29 | this provision requires Section 29 | 45 "and whose registration has been cancelled" |
| Rule 81 of the CGST Rules, 2017 | this provision prescribed by rule 81 of the CGST Rules 2017 | 45 "in such form and manner as may be prescribed" |
| Section 46 | Section 46 requires this provision | 46 "fails to furnish a return under section 39 or section 44 or section 45" |
| Section 47 | Section 47 requires this provision | 47(1) "returns required under section 39 or section 45" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (3)
| Number | Date | Subject |
|---|---|---|
| Circular No. 129/48/2019-GST | 24 December 2019 | Standard Operating Procedure to be followed in case of non-filers of returns-reg. |
| Circular No. 88/07/2019-GST | 1 February 2019 | Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019). |
| Circular No. 69/43/2018-GST | 26 October 2018 | Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 |
Notifications (2)
| Number | Date | Subject |
|---|---|---|
| Notification No. 58/2018-Central Tax | 26 October 2018 | Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018. made under this section |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of section 45 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- What becomes of the obligation to furnish a final return where the cancellation of registration is revoked? The section reaches a person "whose registration has been cancelled" and says nothing about a cancellation that is afterwards revoked, whether the three months continue to run, or what becomes of a final return already furnished.
See also
- Section 39 of the CGST Act, 2017: furnishing of returns
- Section 29 of the CGST Act, 2017: cancellation or suspension of registration
- Section 30 of the CGST Act, 2017: revocation of cancellation of registration
- Rule 81 of the CGST Rules, 2017: final return
References
- Central Board of Indirect Taxes and Customs. "Section 45. Final return". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 45 on the CBIC tax information portal