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. - FTX.56/2017/Pt-I/160 - Assam SGST
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Final return obligation: cancelled GST registrants permitted to file FORM GSTR-10 under notified extension by specified extended deadline. Persons whose registration under the Assam GST Act was cancelled on or before 30th September, 2018 are notified as a class required to furnish the final return in FORM GSTR-10 by 31st December, 2018; the notification is issued under statutory powers and is deemed to have come into force from 26th October, 2018.
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 obligation: cancelled GST registrants permitted to file FORM GSTR-10 under notified extension by specified extended deadline.
Persons whose registration under the Assam GST Act was cancelled on or before 30th September, 2018 are notified as a class required to furnish the final return in FORM GSTR-10 by 31st December, 2018; the notification is issued under statutory powers and is deemed to have come into force from 26th October, 2018.
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