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 - 58/2018-State Tax - Delhi SGST

FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 3rd September, 2019 No. 58/2018-State Tax No. F. 3(34)/Fin.(Rev-I)/2019-20/ DS-VI/402 .-In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (03 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 Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Lt. Governor of National Capital Territory of Delhi, 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. 2. This notification shall be deemed to have come into force with effect from the 26 th day of October, 2018. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A. K. SINGH, Dy. Secy.-VI (Finance)