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#
- File FORM GSTR-10
- Pay outstanding tax
- Submit with DSC
- 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.