Important Keyword: Section 148 CGST Act 2017, Section 45 CGST Act 2017, Rule 81 CGST Rules 2017, Notification No. 58/2018 – Central Tax, F. No. 349/58/2017-GST(Pt.).
[F. No. 349/58/2017(Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi, the 26th October, 2018
Notification No. 58/2018 – Central Tax
Table of Contents
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R….(E).- 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.
(Gunjan Kumar Verma)
Under Secretary to the
Government of India
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