Final return obligation for cancelled GST registrations: affected taxpayers must file FORM GSTR-10 within the notified timeframe. Persons whose registration under the Meghalaya GST framework was cancelled by the proper officer on or before the specified cutoff are required to furnish the final return in FORM GSTR-10 within the further notified timeframe; the notification relies on the statutory GST provisions and corresponding state rules to designate the class of persons and fix the compliance deadline.