Registration cancellation triggers requirement to file GSTR 10 by registrants within the notified compliance period. Persons whose GST registration was cancelled on or before 30th September, 2018 are notified as the class required to furnish FORM GSTR 10 under the Uttar Pradesh GST Act and Rules; this filing obligation applies until 31st December, 2018 and the notification takes effect from 30th October, 2018.