Submission of final return in FORM GSTR-10 till 31.12.2018 for the taxpayers whose registration has been cancelled on or before the 30th September, 2018 by the Proper Officer. - 34061-FIN-CT1-TAX-0043/2017-S.R.O. No. 430/2018 - Orissa SGST
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Final GST return obligation requires taxpayers with cancelled registration to file FORM GSTR-10 by the notified deadline. Notification requires taxpayers whose registration was cancelled by the proper officer on or before 30th September, 2018 to furnish the final return in FORM GSTR-10, extending the compliance deadline for submission of that final return to 31st December, 2018 and grounding the requirement in the statute and rule framework including rule 81.
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 GST return obligation requires taxpayers with cancelled registration to file FORM GSTR-10 by the notified deadline.
Notification requires taxpayers whose registration was cancelled by the proper officer on or before 30th September, 2018 to furnish the final return in FORM GSTR-10, extending the compliance deadline for submission of that final return to 31st December, 2018 and grounding the requirement in the statute and rule framework including rule 81.
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