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of <h1>Puducherry extends deadline for taxpayers with canceled registrations to file GSTR-10 by Dec 31, 2018, u/s 148.</h1> The Government of Puducherry has issued a notification allowing taxpayers whose registrations were canceled on or before September 30, 2018, to submit their final return in FORM GSTR-10 by December 31, 2018. This decision is made under the authority of section 148 of the Puducherry Goods and Services Tax Act, 2017, in conjunction with section 45 of the same Act and rule 81 of the Puducherry Goods and Services Tax Rules, 2017. The notification is issued by the Lieutenant-Governor of Puducherry based on the Council's recommendations.
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