Central Government extends deadline for final GST return filing.
Notification issued under section 148 of Central Goods and Services Tax Act, 2017.
Applies to individuals whose registration was canceled by September 30, 2018.
Final return in FORM GSTR-10 must be filed by December 31, 2018.
Implemented based on Council recommendations to facilitate compliance.
Aimed at providing sufficient time for canceled registrants to fulfill obligations.
Gunjan Kumar Verma, Under Secretary to the Government of India, issues the notification.