Amendment status not verified — confirm the current text below against the official source.
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
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. Final return.