Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

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….(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 Secretary to the Government of India

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