Notification No.: 58/2018 – Central Tax
Date of Notification: 26th October 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 45: Final return after cancellation
- Section 148: Special procedure for certain registered persons
- CGST Rules, 2017:
- Rule 81: Filing of Final Return in FORM GSTR-10
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Due Date for Filing Final Return (GSTR-10) for Cancelled Registrations:
The Central Government, exercising powers under Section 148 and Section 45 of the CGST Act read with Rule 81, notified that any person whose registration was cancelled by the proper officer on or before 30th September 2018 shall furnish their final return in Form GSTR-10 on or before 31st December 2018.
This special provision was made to provide a uniform extended timeline for compliance with final return filing requirements by such taxpayers.
