Final return requirement extends deadline for taxpayers with cancelled registration to file Form GSTR-10 under Punjab GST rules. Notification requires taxpayers whose registration under the Punjab GST framework was cancelled on or before 30th September, 2018 to furnish the final return in FORM GSTR-10 by 31st December, 2018; the measure is issued under the Punjab GST Act and Rules and is effective retrospectively from 26th October, 2018.