How to File GSTR-10, the Final Return
GSTR-10 is the final return, filed once when a GST registration is cancelled or surrendered. It closes out the account by settling any tax due on stock held on the date of cancellation. See the chapter on cancelling or reviving a GST registration for how the cancellation itself works.
Who files it, and by when
- Every registered person whose registration is cancelled, except an Input Service Distributor, a non-resident taxable person, a composition taxpayer, and persons registered only to deduct TDS or collect TCS.
- Due within 3 months of the date of cancellation or the date of the cancellation order, whichever is later.
- It is filed once. It is separate from the regular GSTR-3B / GSTR-1 for the last active period, which must also be filed.
Before you start
- The cancellation order and its date, and the ARN of the cancellation application.
- A stock statement as on the cancellation date — inputs lying in stock, inputs contained in semi-finished and finished goods, and capital goods / plant and machinery.
- Purchase invoices for that stock if you have them. If not, a certificate from a practising Chartered Accountant or Cost Accountant estimating the ITC involved, based on prevailing market price.
Step-by-step
Step 1 — Open the return
Log in at gst.gov.in and go to Services → Returns → Final Return. Click Prepare Online on the GSTR-10 tile.
Step 2 — Address for future correspondence
Enter or confirm the address the department should use to reach you after the registration is gone, and save it.
Step 3 — Stock and ITC (Tables 8A to 8D)
| Table | What goes here |
|---|---|
| 8A | Inputs in stock where the supplier's invoice is available — supplier GSTIN, invoice number and date, stock value, and the ITC to be paid back. |
| 8B | Inputs contained in semi-finished or finished goods, invoice available. |
| 8C | Capital goods or plant and machinery in stock, invoice available. |
| 8D | Stock where invoices are not available — value estimated at market price and certified by a CA or CMA (their details go in Table 9). |
The amount payable is the input tax credit on the closing stock, or the tax on the transaction value of that stock, whichever is higher. For capital goods it is the ITC taken reduced by a prescribed percentage per quarter of use, or the tax on transaction value, whichever is higher.
Step 4 — Upload the certificate
If you used Table 8D, upload the CA/CMA certificate (PDF or JPEG) and enter the certifying professional's membership details in Table 9.
Step 5 — Pay and file
Click Proceed to File and then Compute Liabilities. The tax must be paid from the electronic cash ledger — ITC in the credit ledger cannot be used against a GSTR-10 liability. Create a challan for any shortfall and pay it. Then File GSTR-10 with DSC (mandatory for companies and LLPs) or EVC. An ARN is generated and the account is closed.
If you miss it
The portal issues a notice in Form GSTR-3A. If GSTR-10 is still not filed, the officer can proceed to a best-judgment assessment under Section 62. A late fee also runs — historically ₹200 per day (₹100 CGST + ₹100 SGST); amnesty schemes have capped it at ₹1,000 in the past, so check whether one is open.
Common problems
| What you see | What to do |
|---|---|
| GSTR-10 tile not visible | It appears only after the registration is cancelled. If cancellation is still “pending”, wait for the order. |
| Trying to offset the liability with ITC | Not allowed — GSTR-10 tax is paid in cash only. Create a challan. |
| No purchase invoices for old stock | Use Table 8D with a CA/CMA certificate at market value. |
| Nil stock on the cancellation date | You still file GSTR-10 — enter zero in the stock tables and file. |
Key takeaways
- GSTR-10 is a one-time final return, due within 3 months of cancellation or the cancellation order, whichever is later.
- Composition taxpayers, ISDs, non-residents and TDS/TCS registrants do not file it.
- You pay back ITC on closing stock (or tax on its value, whichever is higher) — in cash, not from the credit ledger.
- Where invoices are missing, value the stock at market price and get a CA or CMA certificate.
- Missing GSTR-10 leads to a GSTR-3A notice and possibly a best-judgment assessment.
Frequently asked questions
Within 3 months of the date of cancellation or the date of the cancellation order, whichever is later. It is filed once.
Input Service Distributors, non-resident taxable persons, composition taxpayers, and persons registered only to deduct TDS or collect TCS.
No. The tax on closing stock must be paid from the electronic cash ledger. Create a challan for any shortfall.
Report it in Table 8D at prevailing market value and attach a certificate from a practising Chartered Accountant or Cost Accountant, with their membership details in Table 9.