Extension of time limit for Final Return (GSTR-10) [Section 45 & 148 of CGST Act]

Notification-No-58-2018-Central-Ta...

Notification-No-58-2018-Central-Tax-dated-26-10-2018 [Section 45 & 148 of CGST Act]

Notification No. 58/2018-Central Tax dt. 26-10-2018

In exercise of the powers conferred by section 148 of the CGSTA, 2017 read with section 45 of the said Act and rule 81 of the CGSTR, 2017

Date extended for furnishing of Final Return for RPs whose registration has been cancelled by officer on or before 30-09-2018

CG notifies the persons whose registration under the said Act has been cancelled by the proper officer on or before the 30th Sep, 2018, as the class of persons who shall furnish the final return in GSTR-10 till the 31st Dec, 2018.

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