Final Return compliance in relation to composition scheme

This query is : Resolved 

26 January 2020 Sir/madam,
if any composition scheme retailer surrenders gst no. and receives order of cancellation within due time then, will liable to submit Final return within 3 months?

02 February 2020 As per section 45 of CGST ACT, the final return is not required to be filed by taxpayers who are register under the composition levy.



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