Final GST return obligation on cancelled registrations requires furnishing Form GSTR-10 by notified taxpayers within extended period under state notification. Persons whose GST registration was cancelled on or before 30th September, 2018 are notified as the class required to furnish the final return in FORM GSTR-10 by 31st December, 2018, thereby effecting an extension of the filing period for final returns under the State GST framework.