Central Tax Notification No 58 of 2018 dt 26th October, 2018 under GST


Notification no 58/2018 Central Tax date on 26th October, 2018, GST 


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 

The extract of GST Notification No. 58/2018- Central Tax is given below: 

Notification No. 58/2018- Central Tax, GST


[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] 

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs 

                                                                                                                                         Notification No. 58/2018 – Central Tax 

New Delhi, the 26th October, 2018


G.S.R….(E).- 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. 


[F. No. 349/58/2017-GST(Pt.)]



(Gunjan Kumar Verma)

Under Secretary to the Government of India

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