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 - 58/2018-State Tax - Gujarat SGST
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Final return filing extension granted for taxpayers with cancelled registrations to file GSTR-10 by a specified deadline. Persons whose GST registration was cancelled on or before 30th September 2018 are notified as the class required to furnish the final return in Form GSTR-10 by 31st December 2018, the notification invoking the relevant provisions of the Gujarat Goods and Services Tax Act and Rules and specifying the affected registrants and the extended compliance date.
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 granted for taxpayers with cancelled registrations to file GSTR-10 by a specified deadline.
Persons whose GST registration was cancelled on or before 30th September 2018 are notified as the class required to furnish the final return in Form GSTR-10 by 31st December 2018, the notification invoking the relevant provisions of the Gujarat Goods and Services Tax Act and Rules and specifying the affected registrants and the extended compliance date.
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