Final Return Obligation: taxpayers with cancelled registration must file FORM GSTR-10 by 31 December 2018 under Maharashtra GST. Persons whose registration under the Maharashtra GST Act has been cancelled by the proper officer on or before 30th September 2018 are notified as required to furnish the final return in FORM GSTR-10, with the time for filing extended until 31st December 2018 under the State GST statutory powers and rules.