Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018. - 1540-F.T.-58/2018-State Tax - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1540-F.T. Howrah, the 30th day of October, 2018. No. 58/2018-State Tax In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII 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 West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Governor, on the recommendations of the Council, is pleased hereby to notify 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. 2. This notification shall be deemed to have come into force with effect from the 26th October, 2018. By order of the Governor, RAJSEKHAR BANDYOPADHYAY Additional Secretary to the Government of West Bengal