Class of persons required to furnish FORM GSTR-10 return till 31.12.2018 – Notification

FORM GSTR-10 final return to be furnished till 31.12.2018 by class of persons whose registration was cancelled on or before the 30th September 2018

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION No. 58/2018 – Central Tax

New Delhi, the 26th October, 2018

G.S.R.1070(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the ‘said Act’), read with section 45 of the said Act and rule 81 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Central Government, on the recommendations of the Council, hereby notifies the persons whose registration under the said Act has been cancelled by the proper officer on or before the 30th September, 2018, as the class of persons who shall furnish the final return in FORM GSTR-10 of the said rules till the 31st December, 2018.

[F. No. 349/58/2017-GST (Pt.)]

GUNJAN KUMAR VERMA, Under Secy.