GSTR-10 Final Return Filing
Once your GST registration is cancelled or surrendered, GSTR-10 — a one-time final return — is due within 3 months, even if there were zero transactions. It reports your closing stock and capital goods and reverses or pays the corresponding ITC/tax. Khata World files it correctly so your GST compliance actually closes out.
File My GSTR-10Key Facts
What GSTR-10 Actually Involves
A One-Time Return
Filed once, only when your GST registration is cancelled or surrendered — not a periodic filing like GSTR-1 or GSTR-3B.
3-Month Deadline
Due within 3 months of the cancellation date or the cancellation order, whichever is later.
Mandatory Even at Zero
Must be filed even with zero transactions — skipping it can trigger a notice (Form GSTR-3A) and blocks closure of your GST compliance.
Reports Closing Position
Declares closing stock and capital goods held on the cancellation date, and reverses or pays the corresponding input tax credit or tax.
Why It Matters
Don't Leave Your GST Closure Incomplete
- Cancellation of your GSTIN doesn't end your obligations — GSTR-10 is the final step.
- Skipping it risks a Form GSTR-3A notice, even years after cancellation.
- We calculate the exact ITC/tax reversal on your closing stock so the return is accurate, not just filed.
Onwards, one-time fee.
- Closing stock & ITC reversal computation
- GSTR-10 filing before the 3-month deadline
Quick Reference
GSTR-10 Facts at a Glance
Key figures every filer should know — current as of August 27, 2026. Rules and late-fee caps change by notification; verify against gst.gov.in before relying on these for a specific filing.
- Who files it
- Any taxpayer whose GST registration has been cancelled or surrendered — a one-time "final return," not a periodic one.
- Due date
- Within 3 months of the date of cancellation or the date of the cancellation order, whichever is later.
- Filing requirement
- Mandatory even with zero transactions in the final period. Failing to file blocks closure of your GST compliance and can trigger a notice (Form GSTR-3A).
- Late fee
- Approximately ₹200/day (₹100 CGST + ₹100 SGST), capped at approximately ₹10,000 total (₹5,000 under each head) under current provisions — treat as approximate and subject to change by notification.
- What it reports
- Closing stock and capital goods held on the cancellation date, with the corresponding input tax credit or tax reversed or paid.
Last updated: August 27, 2026
Common Questions
GSTR-10 — Frequently Asked Questions
Close Out Your GST Registration Properly
Don't let a missed GSTR-10 turn a closed business into an open notice. File it within the 3-month window.