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 - 1054/2018/10(120)/XXVII(8)/2018/CT-58 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 NOTIFICATION November 22, 2018 No. 1054/2018/10(120)/XXVII(8)/2018/CT-58 WHEREAS the State Government is satisfied that it is expedient so to do in public interest; Now, THEREFORE, in exercise of the powers conferred by section 45 of the Uttarakhand Goods and Services Tax Act 2017 (06 of 2017) (hereafter in this notification referred to as the said Act), read with Section 148 of the said Act and rule 81 of the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), on the recommendations of the Council, the Governor hereby is pleased to allow to notify as the categories of persons, whose registration under the said Act has been cancelled by the proper officer on or before the 30 th September 2018, as the class of persons, who shall furnish the final return in FORM GSTR-10 of the said rules till the 31 st December, 2018. By Order, AMIT SINGH NEGI, Secretary