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 - (23/2018) No. FD 47 CSL 2017 - Karnataka SGST
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Final return filing extension: cancelled registrants permitted additional time to submit FORM GSTR-10 by the specified deadline. The government, invoking powers under Section 148 read with Section 45 of the Karnataka GST Act and rule 81, notifies that persons whose registration was cancelled by the proper officer on or before 30th September, 2018 are the class required to furnish the final return in FORM GSTR-10 and extends the deadline for filing that return to 31st December, 2018.
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Provisions expressly mentioned in the judgment/order text.
Final return filing extension: cancelled registrants permitted additional time to submit FORM GSTR-10 by the specified deadline.
The government, invoking powers under Section 148 read with Section 45 of the Karnataka GST Act and rule 81, notifies that persons whose registration was cancelled by the proper officer on or before 30th September, 2018 are the class required to furnish the final return in FORM GSTR-10 and extends the deadline for filing that return to 31st December, 2018.
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