GSTR-10 explained: the final return after cancellation

Who must file

Section 45 and Rule 81 require every registered person whose registration is cancelled to file GSTR-10. Input service distributors, non-resident taxable persons, OIDAR suppliers and TDS or TCS registrants are excluded. A composition taxpayer whose registration is cancelled also files it. A final return is required even if you have no stock.

Tax on closing stock

Under Section 29(5), on cancellation you must pay an amount equal to the higher of the ITC taken on inputs held in stock, inputs in semi-finished or finished goods and capital goods, or the output tax on such goods at their transaction value. For capital goods, the ITC is reduced by the prescribed percentage points for the period of use. GSTR-10 reports this stock and the amount payable.

What to keep ready

• Date of cancellation and the cancellation order
• Stock statement as on the day before cancellation, with invoice details of inputs and capital goods
• ITC originally availed on each item
• Any pending returns before cancellation, which should be filed first

If GSTR-10 is not filed

Non-filing leads to a notice in GSTR-3A giving 15 days, and then an assessment under Section 62 with tax determined on best judgement. A late fee also applies. If you want the registration restored instead, an application for revocation in REG-21 has to be made within 90 days of the cancellation order, and filing pending returns is usually a condition. A professional can decide which route suits you and complete the filings.

Get it handled for you

Need GST registration done right the first time? Our chartered accountants prepare the documents, file the application and handle any query, so you do not have to visit the GST office. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.