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 - (23/2018) No. FD 47 CSL 2017 - Karnataka SGST

FINANCESECRETARIAT NOTIFICATION (23/2018) No. FD 47 CSL 2017, Bengaluru, dated 26/10/2018 In exercise of the powers conferred by Section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27of 2017) (hereafter in this notification referred to as the said Act ), read with Section 45 of the said Act and rule 81 of the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Government of Karnataka, 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. By Order and in the name of the Governor of Karnataka, K.S. PADMAVATHI Under Secretary to Government, Finance Department [C.T.-1].