Final GST Return Filing (GSTR-10)

Overview

GSTR-10 is the final return that Taxeto helps businesses file after their GST registration is cancelled or surrendered, reporting stock held, input tax credit, and any tax payable at the time of closure. Taxeto ensures this one-time compliance is completed within the prescribed time so the business exits the GST system cleanly, without pending liabilities.

Benefits

• Serves as the mandatory final return after GST cancellation
• Captures stock and liability details as on the date of cancellation
• Filed entirely online on the GST portal
• One-time compliance that formally closes the GST account
• Ensures no future notices arise from an unclosed registration

Eligibility

• GST registration must be cancelled or surrendered
• Taxpayer must have been a regular taxpayer, not composition, ISD, or non-resident
• Must file within the prescribed time limit of 3 months from cancellation

Documents Required

1. 1GSTIN details
2. 2Stock details (inputs, semi-finished and finished goods)
3. 3Capital goods details
4. 4Input tax credit details
5. 5Tax liability details on closing stock

Process

1. 1

   Data collection and analysis

   Gather stock, ITC and liability details as on the cancellation date.

2. 2

   Preparation of final return

   Compile the GSTR-10 return with all closing figures.

3. 3

   Calculation of tax liability

   Determine tax payable on remaining stock and credits.

4. 4

   Filing on GST portal

   Submit GSTR-10 within 3 months of cancellation or cancellation order.

5. 5

   Advisory on closure compliance

   Guide on avoiding late fees and ensuring a clean exit.

Frequently Asked Questions