Notification No. 58/2018
Date: October 26, 2018
Subject: Prescribing due date for furnishing final return in FORM GSTR-10
Description:
Issued under section 148 read with section 45 and rule 81, this notification specifies that registered persons whose GST registration was cancelled on or before 30 September 2018 shall furnish the final return in FORM GSTR-10 on or before 31 December 2018. The notification clarifies final compliance timelines post-cancellation