Final return filing deadline for cancelled GST registrants requires submission of FORM GSTR-10 by notified deadline. Requires persons whose GST registration was cancelled on or before 30th September 2018 to furnish the final return in FORM GSTR-10 by 31st December 2018, pursuant to powers under the Andhra Pradesh GST statute and rules and on the recommendation of the GST Council.
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Provisions expressly mentioned in the judgment/order text.
Final return filing deadline for cancelled GST registrants requires submission of FORM GSTR-10 by notified deadline.
Requires persons whose GST registration was cancelled on or before 30th September 2018 to furnish the final return in FORM GSTR-10 by 31st December 2018, pursuant to powers under the Andhra Pradesh GST statute and rules and on the recommendation of the GST Council.
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