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 - Mizoram SGST
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Final return filing extension permits taxpayers with cancelled registrations to submit Form GSTR-10 within the extended deadline. Persons whose registration under the Mizoram GST regime was cancelled on or before 30th September, 2018 are notified as the class required to furnish the final return in Form GSTR-10 and are permitted to do so until the extended cut-off specified in the state notification, pursuant to the powers conferred by the relevant GST Act and rules.
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 permits taxpayers with cancelled registrations to submit Form GSTR-10 within the extended deadline.
Persons whose registration under the Mizoram GST regime was cancelled on or before 30th September, 2018 are notified as the class required to furnish the final return in Form GSTR-10 and are permitted to do so until the extended cut-off specified in the state notification, pursuant to the powers conferred by the relevant GST Act and rules.
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