Notification / Notification No. 58/2018-Central Tax

Clause 1

In forceA commencement is recorded; no ending event is recorded.

The law's words

1. In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 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 Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Central Government, 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.

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections

References marked in the words above

section 148 of the Central Goods and Services Tax Act, 2017 / Section 148, Central Goods and Services Tax Act, 2017
section 45 of the said Act / Section 45, Central Goods and Services Tax Act, 2017
rule 81 of the Central Goods and Services Tax Rules, 2017 / Rule 81, Central Goods and Services Tax Rules, 2017