GSTR-10: the final return after GST registration is cancelled
GSTR-10 is the final return after GST cancellation, due within 3 months of cancellation. Late fee is ₹200 a day, capped at ₹10,000.
Short answer
GSTR-10 is the one-time final return that a regular taxpayer must file after GST registration is cancelled, whether on its own application or by the officer. It reports closing stock and the tax payable on it. It is due within three months of the date of cancellation or the cancellation order, whichever is later. Late fee is ₹200 a day, capped at ₹10,000.
- Due date
- 3 months from cancellation date or order, whichever later
- Who files
- Regular taxpayers whose registration is cancelled
- Frequency
- Once
- Late fee
- ₹200/day, max ₹10,000
- Interest
- 18% a year on tax paid late
- Portal
- gst.gov.in, Services, Returns, Final Return
- Law
- Section 45, CGST Act; Rule 81
Why is a final return needed?
When registration ends, the business may still hold inputs, semi-finished and finished goods, and capital goods on which it has claimed input tax credit. Section 29(5) requires that credit to be paid back, as the higher of the credit involved or the output tax on those goods. GSTR-10 is where that stock and the tax on it are declared.
GSTR-10 is required whether you applied for cancellation yourself in REG-16 or the officer cancelled the registration suo motu and passed an order in REG-19. It is filed only once and cannot be revised after submission.
Who files and who does not?
Every taxpayer who was filing regular returns under section 39(1) and whose registration is cancelled must file GSTR-10. It is not filed by input service distributors, non-resident taxable persons, persons deducting or collecting tax at source, or suppliers of online information services from outside India.
Filing is required even if you hold no stock on the date of cancellation. In that case you file with nil stock values, which still closes the compliance chain and prevents a GSTR-3A notice.
Due date, late fee and what happens if you skip it
The due date is three months from the date of cancellation or the date of the cancellation order, whichever is later. A late fee of ₹100 a day each under CGST and SGST applies, totalling ₹200 a day, capped at ₹10,000. A past amnesty that capped the fee at ₹1,000 for returns filed by 31 August 2023 has ended.
If GSTR-10 is not filed, the officer issues a notice in GSTR-3A requiring filing within 15 days. Continued default allows a best judgement assessment of the liability, which is usually higher than the actual figure. The assessment order is withdrawn if you file GSTR-10 within the time allowed after it.
What data do you need?
Most of the effort in GSTR-10 is valuing stock correctly as on the effective date of cancellation. Keep the following ready, and ensure it agrees with the stock declared in REG-16.
- Effective date of cancellation and the REG-19 order reference
- Closing stock of inputs, inputs in semi-finished and finished goods, with invoice-wise credit
- Capital goods on hand, with credit and the period used
- Tax payable under section 29(5), computed as the higher of credit or output tax
- Cash or credit ledger balances for paying the amount
Common errors and consequences
Common mistakes include confusing GSTR-10 with the annual return, filing nil stock when stock exists, applying the wrong reduction for capital goods, and forgetting interest when the tax is paid late. Many businesses also assume that suo motu cancellation removes the need to file, which it does not.
Unpaid amounts determined in a best judgement assessment are recoverable like any GST demand, including from bank accounts. Filing GSTR-10 properly also helps if you later seek fresh registration. Refogo's partner professionals can file GSTR-10 for a fixed fee.
If you plan to restart the business later, a clean cancellation history with GSTR-10 filed avoids questions from the officer when you apply for a new GSTIN under the same PAN.
Step by step
- 1Confirm the cancellation date
Check the effective date in the REG-19 order or the cancellation status on the portal.
- 2Value closing stock
Compute stock and credit on inputs, goods and capital goods as on that date.
- 3Open GSTR-10
Log in and go to Services, Returns, Final Return.
- 4Enter stock and tax details
Fill the tables and compute tax under section 29(5).
- 5Pay and file
Pay tax, interest and late fee, then file with DSC or EVC.
Related services
Sources
Written by the Refogo Editorial Team from the official sources above and checked on 2026-10-31. Laws, rates and due dates change, and authorities often extend deadlines, so confirm your own case with a qualified professional. This is general information, not legal or tax advice. Read our editorial policy or report an error to support@refogo.com.
Common questions
Do I need GSTR-10 if my registration was cancelled by the officer?
Yes. GSTR-10 is required whether cancellation was on your application or suo motu by the officer.
Is GSTR-10 needed if I have no stock?
Yes. File it with nil stock values to close the compliance.
What is the late fee for GSTR-10?
₹200 a day (₹100 CGST plus ₹100 SGST), capped at ₹10,000.
Is GSTR-10 the same as GSTR-9?
No. GSTR-9 is the annual return. GSTR-10 is a one-time final return filed after cancellation.