GSTR-10, commonly called the Final Return, is a one-time return prescribed under Section 45 of the CGST Act, 2017, read with Rule 81 of the CGST Rules, 2017, that must be filed by every registered taxpayer whose GST registration has been cancelled or surrendered — whether voluntarily by the taxpayer or by an order of the proper officer.
Salient Features, Documents Required, Process and Frequently Asked Questions
GSTR-10, commonly called the Final Return, is a one-time return prescribed under Section 45 of the CGST Act, 2017, read with Rule 81 of the CGST Rules, 2017, that must be filed by every registered taxpayer whose GST registration has been cancelled or surrendered — whether voluntarily by the taxpayer or by an order of the proper officer. Its purpose is to formally close out the taxpayer's GST account: it requires the taxpayer to declare the closing stock of inputs, semi-finished goods, finished goods, and capital goods held immediately before the effective date of cancellation, and to pay any tax liability arising from that stock, including reversal of input tax credit previously claimed on it.
GSTR-10 is unlike the periodic returns (GSTR-1, GSTR-3B) or the yearly GSTR-9, both of which apply to an active, ongoing registration. GSTR-10 is filed exactly once, only after cancellation, and marks the final compliance checkpoint before the GSTIN is permanently closed on the GST portal.
GST Final Returns require precise validation of remaining assets. Compile the following document sets and data profiles before initiating the process:
| Category | Prescribed Document & Reconciliation Profile |
|---|---|
| 3.1 Cancellation Records & Stock Registers |
• Cancellation Order: The formal order copy (Form GST REG-19) or surrender confirmation showing the exact effective date of cancellation. • Closing Stock Inventory: Detailed quantities and valuation records of stock held immediately before the cancellation date, categorized into inputs, semi-finished items, and finished goods. • Capital Goods Ledger: Complete list of remaining capital goods and plant & machinery, including their purchase invoice dates and original cost metrics. |
| 3.2 Invoices, Certificates & Portals |
• Purchase Invoices: Supporting tax invoices for all components mapping to the remaining closing stock, used to determine the exact ITC amounts to reverse. • CA/CMA Certificate: A formal certification from a practicing Chartered Accountant or Cost Accountant detailing closing values, mandatory where corresponding invoices for the stock items are unavailable. • Portal Credentials: Active portal access logins along with EVC mobile/email links or active Class 3 DSC tokens. • Important Reminder: Since GSTR-10 cannot be revised once filed, all stock figures and ITC computations should be carefully reconciled with books beforehand. |
The Final Return is processed through the common dashboard under Services > Returns > Final Return, following a structured sequential order:
Log into the portal, click on the Final Return tile, and verify auto-populated parameters like your GSTIN and Cancellation Order Details. Provide a valid correspondence address and the name of the authorized signatory for future communications.
Navigate to the stock tables and input invoice-level particulars for remaining inputs and capital assets. For capital assets, the system calculates a pro-rata tax liability based on the remaining useful life (taking life as 5 years), while inputs require a direct reversal of the original ITC claimed. Upload the CA certificate if specific invoices are missing.
Generate and carefully review the draft preview of the return. Click on the liability offset options to balance the calculated stock taxes using available credit balances or cash ledger deposits. Authenticate and finalize the exit return using your EVC OTP or Class 3 DSC token.
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