Circular No. ES/ 263/2018-19 October 29, 2018
To: Members of the Council
Sub: Extension of due date for filing GSTR 10 Return
CBIC has issued Notification No. 58/2018- Central Tax dated 26th October, 2018 extending the due date for filing a final return in FORM GSTR-10 till 31st December, 2018.
This is applicable to such persons whose registration has been cancelled by the proper officer on or before 30th September, 2018.
Members may kindly make a note of the above.