Company Registration

GSTR-10

GSTR-10

GSTR-10 is a final return that must be filed by taxpayers whose GST registration has been cancelled or surrendered. It ensures proper closure of GST liabilities and compliance before exiting the GST system.

GSTR-10, also known as the Final Return, is required to be filed once a taxpayer’s GST registration is cancelled. It contains details of stock held, inputs, and capital goods on which input tax credit has been availed.

This return helps the government ensure that any pending tax liabilities are settled before the business is officially closed under GST.

Who Should File GSTR-10?
Taxpayers whose GST registration is cancelled
Businesses that have voluntarily surrendered registration
Entities discontinuing business operations

(Note: Not applicable for composition taxpayers and certain categories like ISD, NRTP, etc.)

Key Purpose

  • To declare closing stock details
  • To reverse input tax credit (if applicable)
  • To settle any pending tax liabilities
  • To ensure proper exit from GST system

Details Required in GSTR-10:

  • Stock held on the date of cancellation
  • Inputs and capital goods details
  • Tax payable on stock
  • Payment details of tax liability
Due Date
  • Must be filed within 3 months from the date of cancellation
OR
  • 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 Details

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