PART I EXTRAORDINARY
No.942 AMARAVATI, MONDAY , DECEMBER 10, 2018 G.888 NOTIFICATIONS BY GOVERNMENT
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REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT No. 16 OF 2017) - PRESCRIBING TIME FOR FILING GSTR-10 BY CANCELLED DEALERS.
[G.O.Ms.No.620, Revenue (Commercial Taxes-II), 7th December, 2018.]
NOTIFICATION
In exercise of the powers conferred by Section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 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 Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said Rules), the Government, on the recommendations of the Goods and Services Tax 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.
Dr. D. SAMBASIVA RAO,
Special Chief Secretary to Government.