Extension to furnish final GST return in FORM GSTR-10 granted for taxpayers with cancelled registration. Notification designates persons whose registration was cancelled on or before 30th September, 2018 as the class required to furnish the final return in FORM GSTR-10 and extends the time for furnishing that return until 31st December, 2018, effective from 26th October, 2018, pursuant to powers under the Act and the relevant rule.