Final return filing extension: taxpayers with cancelled registration granted additional time to submit FORM GSTR-10. The Central Government notifies that persons whose registration under the Central Goods and Services Tax Act was cancelled by the proper officer on or before 30th September, 2018 are the class of persons who shall furnish the final return in FORM GSTR-10 of the rules until 31st December, 2018, providing an extended compliance window under the statutory powers and applicable rules.