GSTR-10

GSTR-10 is the Final Return that must be filed by taxpayers whose GST registration has been cancelled or surrendered. It is also known as the Final Return under GST.

This return ensures proper closure of GST liabilities, declaration of stock, and reversal of Input Tax Credit (if applicable) before exiting the GST system.

Who Should File GSTR-10?

• Taxpayers whose GST registration is cancelled by the department
• Businesses that have voluntarily surrendered their GST registration
• Entities discontinuing or closing their business operations

Note: Not applicable for Composition Taxpayers, ISD, NRTP, and certain other categories.

Key Purpose of GSTR-10

Due Date

GSTR-10 must be filed within 3 months from the date of cancellation of GST registration or the date of cancellation order, whichever is later.

Documents Required

• GST Login Credentials
• Stock Details (Inputs, Semi-finished & Finished Goods)
• Purchase Invoices & Capital Goods Details
• Tax Payment Proof
• Copy of Cancellation Order

Conclusion

Filing GSTR-10 is the final and essential step after GST registration cancellation. It helps in proper closure of accounts, settlement of liabilities, and ensures full compliance with GST laws.