SECTION 45, READ WITH SECTION 148, OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND RULE 81 OF THE CENTRAL GOODS AND SERVICES TAX RULES, 2017 – RETURNS – FINAL RETURN – NOTIFIED PERSONS WHOSE REGISTRATION HAS BEEN CANCELLED BY PROPER OFFICER ON OR BEFORE 30-9-2018 AS CLASS OF PERSONS WHO SHALL FURNISH FINAL RETURN IN FORM GSTR-10 TILL 31-12-2018

NOTIFICATION NO.58/2018-CENTRAL TAX, DATED 26-10-2018

In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the ‘said Act’), read with section 45 of the said Act and rule 81 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Central Government, on the recommendations of the Council, hereby notifies the persons whose registration under the said Act has been cancelled by the proper officer on or before the 30th September, 2018, as the class of persons who shall furnish the final return in FORM GSTR-10 of the said rules till the 31st December, 2018.