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    Is an Annual Return and a Final Return one and the same?

    Answered 25-Nov-2022

    No. Annual Return has to be filed by every registered person paying tax as a normal taxpayer. Final Return has to be filed only by those registered persons who have applied for cancellation of registration or whose registration is cancelled. The Final return has to be filed within three months of the date of cancellation or the date of cancellation order.

     

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