GSTR-10 Final Return — Complete Guide 2026
Updated: 16 July 2026 | Section 45, CGST Act 2017 | Due: within 3 months of cancellation
Miss it and the late fee of ₹200/day starts running, up to a maximum of ₹10,000.
What is GSTR-10?
GSTR-10, prescribed under Section 45 of the CGST Act read with Rule 81, is a one-time final return — not a periodic return. When a GST registration is cancelled by the department or surrendered voluntarily, the taxpayer must square up the account: declare the stock of inputs, semi-finished goods, finished goods, and capital goods held on the effective date of cancellation, and pay back the input tax credit embedded in that stock (or the output tax on it, whichever is higher for capital goods).
Filing GSTR-10 formally closes the GSTIN. Until it is filed, the taxpayer remains on the department's radar for the pending final return, even though the registration itself stands cancelled. If your cancellation is still in process, see our guide on GST registration cancellation.
Who Must File GSTR-10 — and Who Is Exempt
Must file: every registered person whose registration is cancelled — whether cancelled suo moto by the proper officer or surrendered voluntarily by the taxpayer.
Not required to file GSTR-10:
- Composition taxpayers under Section 10 (they file GSTR-4 for their final period instead)
- Input Service Distributors (ISDs)
- Non-resident taxable persons
- Persons deducting TDS under Section 51
- Persons collecting TCS under Section 52
Due Date for GSTR-10
| Scenario | Due Date |
|---|---|
| Voluntary surrender of registration | Within 3 months from the date of cancellation or date of cancellation order, whichever is later |
| Cancellation by the proper officer | Within 3 months from the date of the cancellation order |
Example: registration cancelled effective 1 August 2026, cancellation order issued 20 August 2026 — GSTR-10 is due by 20 November 2026 (3 months from the later date).
Details Required in GSTR-10
| Particulars | What to Report |
|---|---|
| Basic details | GSTIN, ARN of cancellation application, effective date of cancellation, cancellation order reference and date |
| Inputs in stock (with invoices) | Inputs held in stock, and inputs contained in semi-finished / finished goods — invoice-wise, with ITC to be reversed |
| Inputs in stock (without invoices) | Stock for which purchase invoices are not available — valued at prevailing market price, certified by a practising CA / Cost Accountant |
| Capital goods / plant & machinery | ITC reduced on a prescribed pro-rata basis for the period of use, or tax on the transaction value — whichever is higher |
| Tax payable and paid | Amount payable on closing stock, set off against balance in electronic credit / cash ledger; shortfall paid in cash |
| Interest and late fee | Interest on delayed payment and late fee for delayed filing, if any |
Late Fee for GSTR-10
| Component | Amount |
|---|---|
| Late fee per day | ₹200 (₹100 CGST + ₹100 SGST) |
| Maximum cap | ₹10,000 (₹5,000 CGST + ₹5,000 SGST) |
| Amnesty schemes (historical) | The government has periodically notified amnesty windows capping the late fee at ₹1,000 for pending GSTR-10 filed within the window. Such schemes are time-bound — do not wait for one. |
Note: there is no turnover-based cap for GSTR-10 as there is for the annual return. Even a nil final return filed late attracts the same late fee. See our full guide on GST late fees.
Consequences of Not Filing GSTR-10
- Notice in Form GSTR-3A — the department issues a notice requiring the final return to be filed within 15 days.
- Best judgment assessment under Section 62 — if the return is still not filed, the officer assesses the tax liability on available material, with interest and penalty.
- Late fee keeps accruing — ₹200/day until filing, up to ₹10,000.
- Revocation complications — pending returns, including GSTR-10 where applicable, create hurdles if you later seek revocation of cancellation or apply for a fresh registration on the same PAN.
- Recovery proceedings — assessed dues can be recovered under the recovery provisions of the CGST Act.
How TaxClue Helps
TaxClue's GST team handles the entire final-return process: computing ITC reversal on closing stock and capital goods, arranging CA certification for stock without invoices, reconciling the electronic credit and cash ledgers, filing GSTR-10 on the portal, and responding to any GSTR-3A notice already issued. If your registration was cancelled by the officer and you want it restored instead, we also handle revocation applications.
Frequently Asked Questions
Related Pages
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