GST Final Return (GSTR-10)
File the GSTR-10 final return required when a GST registration is cancelled or surrendered.
What's covered
- GSTR-10 is the final return a regular taxpayer files when its GST registration is cancelled or surrendered, closing out the GSTIN's compliance record with the department.
- It must be filed within 3 months of the date of cancellation or the date of the cancellation order, whichever is later — a one-time filing, distinct from the annual return in GSTR-9.
- The return reports the closing stock of inputs, semi-finished and finished goods, and capital goods held on the date of cancellation, and reverses the input tax credit attributable to that stock.
- Missing the deadline attracts a late fee of ₹200 per day — ₹100 each under CGST and SGST — capped at ₹10,000, and the department can issue a notice demanding the return, so we prepare and file it as soon as the cancellation takes effect.
How we work
- 01
Compile closing stock and credit data
We work out the inputs, semi-finished and finished goods, and capital goods held on the date the registration ceased, along with the input tax credit attributable to each, using purchase records and the electronic credit ledger.
- 02
Compute the credit reversal and tax payable
The credit on closing stock is reversed and any tax payable on it is computed; where invoices are unavailable the value is estimated on the prescribed basis and certified as the rules require.
- 03
File GSTR-10 within the 3-month window
The final return is filed on the GST portal within 3 months of the cancellation date or the cancellation order, whichever is later, with payment of the amounts due — after which the GSTIN's compliance record is closed.
Documents required
- Copy of the cancellation order or surrender acknowledgement (ARN)
- GSTIN details and portal login credentials
- Stock register showing inputs, semi-finished and finished goods, and capital goods held on the cancellation date
- Purchase invoices supporting the input tax credit on closing stock
- Electronic credit and cash ledger extracts
- CA certification where stock values are declared without invoices
Applicable laws & forms
- Central Goods and Services Tax Act 2017 §45 — final return on cancellation of registration
- Central Goods and Services Tax Rules 2017 Rule 81 — Form GSTR-10 and manner of filing
- Central Goods and Services Tax Act 2017 §29 read with §30 — cancellation and its consequences
- Late fee of ₹200 per day (₹100 CGST + ₹100 SGST), capped at ₹10,000, for delayed filing
Frequently asked questions
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Government fees
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Indicative government fee · last verified 2026-06-07. Our professional charges are shared on consultation.