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 - S.O. 266 - Bihar SGST
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Final return filing extension: taxpayers with cancelled registrations may file FORM GSTR 10 within an extended deadline. Notification requires taxpayers whose GST registration was cancelled on or before 30th September 2018 to furnish the final return in FORM GSTR-10 by 31st December 2018. It is issued under the Governor's statutory powers read with the relevant rule, applies to cancellations by the proper officer up to the specified cut-off, and comes into force on 26th October 2018.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Final return filing extension: taxpayers with cancelled registrations may file FORM GSTR 10 within an extended deadline.
Notification requires taxpayers whose GST registration was cancelled on or before 30th September 2018 to furnish the final return in FORM GSTR-10 by 31st December 2018. It is issued under the Governor's statutory powers read with the relevant rule, applies to cancellations by the proper officer up to the specified cut-off, and comes into force on 26th October 2018.
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