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GST Closure: Final Return Filing

How to file final return (GSTR-10) when closing GST registration with steps and requirements.

GetYourCA Team
1 March 2025·Updated 9 April 20261 min read12.5K views
"GST""Closure""Final Return""GSTR-10"

GST Closure: Final Return Filing

What is GSTR-10?#

Final return to be filed when GST registration is cancelled.

Who Must File?#

  • Registration cancelled
  • Registration surrendered
  • Business closure

Due Date#

Within 3 months of cancellation order

Details Required#

  • Input tax credit reversal
  • Output tax liability
  • Pending tax payment
  • Stock details

Process#

  1. File FORM GSTR-10
  2. Pay outstanding tax
  3. Submit with DSC
  4. Get acknowledgment

After Filing#

  • No further returns required
  • Maintain records for 5 years
  • Tax liability continues for past period

Conclusion#

Final return closes GST compliance.

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Disclaimer

We have taken utmost care to research and write this article for your information. However, tax laws are complex and subject to frequent changes. This article is for general guidance only and should not be considered professional advice. Individual circumstances vary significantly — what works for one person may not apply to another.

Before making any tax-related decisions, we strongly recommend consulting with a qualified Chartered Accountant or tax professional who can assess your specific situation. We do not accept any liability for decisions made based on this information.

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