GST Final Return (GSTR-10)

GSTR-10 must be filed within three months of the date of cancellation of GST registration or the date of surrender order, whichever is later.

The final return includes outward supplies, ITC claimed, stock of inputs and finished goods on the cancellation date, and tax payable on stock and capital goods.

Yes, tax is payable on inputs and capital goods held on the date of cancellation. The tax is calculated on the stock value as if the goods were supplied.

Failure to file GSTR-10 can result in a late fee and may also lead to complications if you ever need to obtain a new GST registration in the future.

Yes, you can voluntarily surrender your GST registration if your business has closed, turnover has fallen below the threshold, or you no longer need to be registered. We can assist with both surrender and the final return.

GSTR-10 is the final return that must be filed by a taxpayer whose GST registration has been cancelled or surrendered. It covers all transactions from the beginning of the financial year until the date of cancellation and includes stock valuation and tax computation.

Our professional fee for GST final return (GSTR-10) filing is ₹5,448. This includes stock valuation, tax computation on stock and capital goods, return preparation, and filing on the GST portal within the prescribed three-month timeline.

Any taxpayer whose GST registration has been cancelled or surrendered must file GSTR-10. This applies whether the cancellation was voluntary (surrender) or initiated by the GST department for non-compliance or other reasons.

GSTR-10 must be filed within three months from the date of cancellation of registration or the date of surrender order, whichever is later. Failure to file within this period attracts a late fee.

Non-filing of GSTR-10 can attract late fees and may create complications if you ever need to obtain a new GST registration in the future. It also means your GST compliance remains incomplete, which could affect your business records.