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of <h1>Final GSTR-10 Return Due by December 31, 2018, for Cancelled Registrations under HP GST Act.</h1> Persons whose registration under the Himachal Pradesh Goods and Services Tax Act, 2017, was cancelled by the proper officer on or before September 30, 2018, are required to submit their final return in FORM GSTR-10 by December 31, 2018. This notification, issued by the Governor of Himachal Pradesh upon the Council's recommendations, is in accordance with section 148 and section 45 of the Act and rule 81 of the Himachal Pradesh Goods and Services Tax Rules, 2017.
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