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. - FTX.56/2017/Pt-I/160 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 17th December, 2018 No. FTX.56/2017/Pt-I/160.- In exercise of the powers conferred by section 148 the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII 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 Assam Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules ), the Governor of Assam, 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. This notification shall be deemed to have come into force from 26th day of October, 2018. RAJIV KUMAR BORA, Additional Chief Secretary to the Government of Assam, Finance Department.