GSTR-10 – Final Return

Overview

GSTR-10 is the Final Return that every GST-registered taxpayer whose registration has been cancelled or surrendered must file. It is due within 3 months of the effective date of cancellation or the date of the cancellation order, whichever is later. GSTR-10 declares the closing stock of inputs, semi-finished goods, finished goods, and capital goods held as on the effective cancellation date, and reverses the ITC attributable to that closing stock.

Failure to file GSTR-10 within the deadline results in a notice in Form GSTR-3A and a flat penalty of Rs.10,000 (Rs.5,000 CGST + Rs.5,000 SGST). Additionally, the GSTIN remains shown as "Returns not filed" on the GST portal — affecting buyers who referenced the GSTIN in their ITC claims. MFiling files GSTR-10 with accurate closing stock valuation, ITC reversal calculation, and all supporting documentation.

Government fee: Nil. MFiling professional charges: from Rs.1,499 inclusive of ITC reversal computation and filing.

Key Benefits

Documents Required

How it Works

Frequently Asked Questions