| Date: |
26-10-2018
|
| Notification No: |
Notification No. 59/2018 – Central Tax
|
| Issuing Authority: |
GST
|
| Type: |
Central Tax Notifications
|
| File No: |
[F. No. 349/58/2017- GST (Pt.)] |
| Subject: |
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
|
|
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 59/2018 – Central Tax
New Delhi, the 26th October, 2018
G.S.R… (E). - In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12
of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017
(hereinafter referred to as the said rules), and in supercession of the
notification of the
Government of India in the Ministry of Finance, Department of Revenue No. 40/2018-Central
Tax, dated the 4th September, 2018, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 832(E), dated the 4th September, 2018, except as
respects things done or omitted to be done before such supercession, the Commissioner, hereby
extends the time limit for furnishing the declaration in FORM GST ITC-04 of the said rules, in
respect of goods dispatched to a job worker or received from a job worker or sent from one job
worker to another, during the period from July, 2017 to September, 2018 till the 31st day of
December, 2018.
[F. No. 349/58/2017- GST (Pt.)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
|
|
|