Last date to file Final Return (GSTR-10) is 31 Dec. 2018 for Taxpayers whose Registration cancelled upto 30 Sept. 2018: CBIC
CBIC notifies that last date to file Form GSTR-10 (Final Return) for Taxpayers whose Registration has been cancelled upto 30 Sept. 2018 is 31 Dec. 2018, as under:
Last Date to file Form GSTR-10 (Final Return) by Taxpayers having Cancelled Registration: CBIC Notification No. 58/2018 Central Tax dt. 26 Oct. 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.