Final return obligation extended for cancelled registrants, allowing delayed filing of GSTR-10 until extended deadline. Persons whose GST registration was cancelled on or before 30 September 2018 are required to furnish the final return in FORM GSTR-10, and the State Government, under the provisions of the Nagaland Goods and Services Tax Act and rules, extends the time for submission of that final return until 31 December 2018.