The GSTR-10 final return is the last compliance step for any taxpayer whose GST registration has been cancelled or surrendered. It closes out the taxpayer’s record on the GST portal and settles any tax still owed on stock held at the time of exit.
This guide covers what GSTR-10 is in GST, who should file it, the current 2026 due date and late fee rules, and everything else needed to file the final return after GST cancellation without missing a step.
What Is GSTR-10?
Any person whose GST registration has been cancelled or voluntarily surrendered must furnish the final GST return
It is the one-time closure return, unlike GSTR-1 or GSTR-3B, which are periodic filings. GSTR-10 is filed only once, and its main purpose is to report closing stock and to make sure any input tax credit (ITC) claimed earlier on that stock is reversed before the GSTIN is closed permanently.
GSTR-10 Applicability: Who Should File
GSTR-10 applies to every registered person whose GST registration has been cancelled or surrendered. Not every GST-registered person needs to file it — only those exiting the system.
Who Exempt from filing
- Composition scheme taxpayers, since they file GSTR-4 instead and are not eligible for ITC.
- Input Service Distributors (ISDs), as they do not hold stock or capital goods.
- Non-resident taxable persons and TDS/TCS deductors, who file their own separate final returns.
GSTR-10 Due Date
GSTR-10 must be filed within three months from whichever is later: the effective date of cancellation, or the date the cancellation order is issued.
Example: If a cancellation order is issued on 15 August 2026 but the effective cancellation date is 30 July 2026, the due date is 15 November 2026, since the order date is later.
Three-year outer limit : Since July 2025, GST returns — including GSTR-10 — cannot be filed at all once three years have passed from the original due date. The GST portal locks the filing permanently after this point, so delays should never be allowed to run indefinitely.
GSTR-9 vs GSTR-10
| Parameter | Annual Return (GSTR-9) | Final Return (GSTR-10) |
|---|---|---|
| Who files it | Every regular taxpayer registered under GST | Only taxpayers whose registration is cancelled or surrendered |
| Frequency | Once every financial year | Once only, at exit |
| Purpose | Annual consolidation of the year’s returns | Closing stock declaration and ITC reversal on exit |
Late Fee & Penalty on GSTR-10 Filling
If GSTR-10 is not filed by the due date, the taxpayer receives a notice and is given 15 days to file, along with any documents required. If the return is still not filed, the tax officer can pass a final cancellation order along with the tax payable, interest and penalty.
Updated late fee figures
| Component | Rate per day | Maximum cap |
|---|---|---|
| CGST | ₹100 | ₹5,000 |
| SGST | ₹100 | ₹5,000 |
| Total | ₹200 | ₹10,000 |
The ₹10,000 cap is reached after 50 days of delay and does not increase beyond that, no matter how much longer the delay continues.
New from February 2026: if the taxpayer’s last GSTR-3B was filed late, the interest on that delay is now collected through GSTR-10 itself, in addition to the ITC reversal and late fee. Businesses should check their last GSTR-3B filing date before starting the GSTR-10 process, so this does not come as a surprise.
GSTR-10 Late Fee Amnesty Scheme
The government has previously used amnesty schemes to help taxpayers clear pending GSTR-10 filings at a reduced cost. The most recent GSTR-10 late fee amnesty scheme ran from 1 April 2023 to 30 June 2023, under Notification No. 08/2023–Central Tax. Taxpayers who filed their pending GSTR-10 within that window paid a capped late fee of ₹1,000 (₹500 CGST + ₹500 SGST), instead of the standard ₹200-per-day rate.
As of August 2026, no fresh GSTR-10 amnesty scheme is active. Any taxpayer with a pending GSTR-10 today must pay the standard late fee described above. The GST Council reviews late fee relief periodically, so businesses with old pending filings should check the GST portal or a recent CBIC notification before assuming a waiver applies, rather than relying on the 2023 scheme, which has long since closed.
GSTR-10 Return Details
GSTR-10 auto-populates the GSTIN, legal name, business name and address. The taxpayer then needs to manually furnish:
- Application Reference Number (ARN) for the cancellation application, where applicable.
- Effective date of surrender or cancellation.
- Whether the filing follows a cancellation order or is voluntary.
- Unique ID of the cancellation request, issued by the authorities.
- Date of the cancellation order.
- Closing stock details, along with the tax payable on it.
The completed return must be verified using a Digital Signature Certificate (DSC) or Aadhaar-based e-verification (EVC) before submission.
Documents Required for GSTR-10 Filing
Keep the following ready before starting the GSTR-10 final return process:
- Closing stock register as on the date immediately before cancellation, with quantity, value and HSN code for each item.
- Capital goods register, including purchase invoices, ITC availed and the purchase date for each asset.
- A current market valuation of capital goods and closing stock — dealer quotes or a chartered engineer’s valuation for high-value assets.
- The last filed GSTR-3B and GSTR-1, to confirm every periodic return up to the cancellation date has already been filed.
- The cancellation order (Form GST REG-19), showing the effective date and the order date.
- DSC or Aadhaar-linked mobile/email for e-verification at the time of submission.
ITC Reversal Rules Associated with GSTR-10
In the final return, ITC reversal may need to account for four categories of stock and assets: inputs in closing stock, inputs contained in semi-finished goods, inputs contained in finished goods, and capital goods.
For inputs, the amount to reverse is the higher of:
- the ITC originally claimed, or
- the tax payable on the current market value of the goods.
For capital goods, the formula reduces the ITC proportionally for the months already in use:
ITC to reverse = ITC availed − (ITC availed × months of use ÷ 60)
The final figure is still the higher of this formula and the tax on current market value. Any part of a month counts as a full month.
Example: A machine bought for ₹20,00,000 (₹3,60,000 ITC) used for 27 months before cancellation would have a depreciated reversal of ₹1,98,000. If its current market value works out to a tax figure of ₹2,16,000, the higher amount — ₹2,16,000 — is what must be reversed.
The entire GSTR-10 liability, including ITC reversal, late fee and any carried-forward interest, must be paid through the electronic cash ledger. Balance sitting in the credit ledger cannot be used and lapses once the registration is cancelled.
How to File GSTR-10
- Log in to the GST portal using the GSTIN credentials, which remain active for this purpose even after cancellation.
- Go to Services > Returns > Final Return.
- Enter closing stock details — HSN code, quantity and value.
- Enter capital goods details, including months of use.
- Review the auto-computed tax liability, including late fee and any interest.
- Deposit the liability into the electronic cash ledger through a challan.
- Submit and verify using DSC or EVC, and download the acknowledgement.
Before starting, confirm that all pending GSTR-1 and GSTR-3B returns up to the cancellation date have already been filed — the portal will not allow GSTR-10 to be filed until this is done.
How to File a NIL GSTR-10
A NIL GSTR-10 applies where the business holds no closing stock, no capital goods and no outstanding ITC to reverse on the cancellation date. It is still mandatory to file — GSTR-10 is not optional simply because there is nothing to declare, and skipping it attracts the same late fee as a regular filing.
To file a NIL GSTR-10:
- Log in and go to Services > Returns > Final Return, the same as a regular filing.
- Confirm there is no closing stock, semi-finished goods, finished goods or capital goods to declare in any table.
- Select the declaration confirming NIL details where the portal prompts for it.
- Submit using DSC or EVC. No CA certificate is required for a NIL filing, since one is only needed when ITC on closing stock must be reversed.
Risks of Not Filing GSTR-10
Beyond the late fee, unfiled GSTR-10 can lead to recovery proceedings under the CGST Act, blocked applications for any new GST registration on the same PAN, and personal liability for directors or partners for unpaid dues.
Conclusion
GSTR-10 return is a short but essential step for any business closing its GST registration. Filing within the three-month window, accurately valuing closing stock and capital goods, and paying through the cash ledger will keep the exit clean and avoid recovery notices, blocked re-registration or director-level liability later on. Businesses unsure of their ITC reversal figures should get a fresh valuation of stock and capital goods before filing, rather than relying on old purchase prices.
FAQs
Within three months from the later of the cancellation date or the cancellation order date.
Composition taxpayers, Input Service Distributors, non-resident taxable persons, and TDS/TCS deductors.
₹10,000 in total — ₹5,000 CGST and ₹5,000 SGST — reached after 50 days of delay.
No. The full liability must be paid through the electronic cash ledger; ITC balance cannot be used.
No, it cannot be revised once submitted, so all details should be verified carefully beforehand.
