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  2. Frequently Asked Questions
  3. Returns Process and matching of Input Tax Credit

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

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

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