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 - 1054/2018/10(120)/XXVII(8)/2018/CT-58 - Uttarakhand SGST
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Final return filing extension for cancelled GST registrations allowed in FORM GSTR-10 until 31 December 2018. Persons whose registration under the Uttarakhand Goods and Services Tax Act, 2017 was cancelled by the proper officer on or before 30 September 2018 were permitted to furnish the final return in FORM GSTR-10 up to 31 December 2018. The notification extends the time for filing the final return for the specified class of cancelled registrants under section 45, read with section 148 and rule 81.
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 for cancelled GST registrations allowed in FORM GSTR-10 until 31 December 2018.
Persons whose registration under the Uttarakhand Goods and Services Tax Act, 2017 was cancelled by the proper officer on or before 30 September 2018 were permitted to furnish the final return in FORM GSTR-10 up to 31 December 2018. The notification extends the time for filing the final return for the specified class of cancelled registrants under section 45, read with section 148 and rule 81.
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