The persons whose GST Registration is cancelled on or before the 30th September 2018 shall furnish the final return in FORM GSTR-10

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk

Mantralaya, Mumbai 400 032, dated the 26th October 2018

NOTIFICATION

Notification No. 58/2018–State Tax

No. GST. 1018/C. R. 117/ Taxation-1.— In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII 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 Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as the “said rules”), the Government of Maharashtra, 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 Maharashtra,

J. V. DIPTE,

Deputy Secretary to Government.

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