Close your GST registration smoothly with GMH & Associates’s expert GSTR-10 filing service.
✅ Mandatory final return after GST cancellation or surrender
✅ Avoid penalties and legal complications with timely filing
✅ Accurate ITC reversal and stock declaration support
✅ End-to-end guidance by GST experts
✅ Get started with GMH & Associates today!
GSTR-10 is the final return that must be filed when a GST registration is cancelled or surrendered. As per Section 45 of the CGST Act, 2017 and Rule 81, this return must be submitted within 3 months of the cancellation date or the order date, whichever is later.
This return captures:
• Final stock held
• Input Tax Credit (ITC) claimed
• ITC reversal
• Tax liability payable through DRC-03
Filing GSTR-10 ensures legal closure of GSTIN, prevents penalties, and eliminates future compliance issues.
| Category | Requirement |
|---|---|
| Goods Suppliers | ✅ Mandatory above ₹40 lakh turnover (₹20 lakh in special states) |
| Service Providers | ✅ Mandatory above ₹20 lakh turnover (₹10 lakh in special states) |
| E-Commerce Businesses | ✅ Compulsory for operators & sellers regardless of turnover |
| Interstate Suppliers | ✅ Mandatory for all interstate supply |
| Composition Scheme Dealers | ✅ Simplified return filing (turnover ≤ ₹1.5 cr / ₹50 lakh) |
| Non-Resident / Casual Taxable Persons | ✅ Compulsory during operational period |
| RCM Liable Businesses | ✅ Must file returns under Reverse Charge Mechanism |
| Exempt Businesses | Businesses below threshold or exempt services |
• Legal closure of GST registration
• Proper reversal of ITC via DRC-03
• Avoid penalties of ₹200/day up to ₹10,000
• Avoid demand notices under Sections 46, 62, 73
• Clean compliance history for future registrations
• Accurate final stock & liability declaration
| Document | Purpose |
|---|---|
| GST Cancellation Order | Proof of GSTIN cancellation |
| GSTIN Certificate | Basic taxpayer information |
| Stock Inventory Report | Details of raw, finished, and semi-finished goods |
| ITC Ledger | ITC claimed across CGST/SGST/IGST |
| Purchase Registers & Invoices | Support stock valuation & ITC claims |
| DRC-03 Payment Proof | ITC reversal/tax payment confirmation |
| DSC / EVC | Return authentication |
| Authorization Letter | If filed by CA/representative |
Our experts at GMH & Associates will guide you through each step, ensuring your documentation is accurate and compliant.
| Step | Action | Details |
|---|---|---|
| Step 1 | Login to GST Portal | Services → Returns → Final Return (GSTR-10) |
| Step 2 | Enter Basic Details | Cancellation date, order number, reasons |
| Step 3 | Declare Stock | HSN-wise stock & ITC details |
| Step 4 | Declare ITC Claimed | Input ITC across tax heads |
| Step 5 | ITC Reversal | Pay liability via DRC-03 |
| Step 6 | Final Declaration | Authenticate via DSC/EVC |
| Step 7 | Submit Return | ARN generated for tracking |
GMH & Associates handles end-to-end filing and coordination with government portals — ensuring quick and accurate registration.
• Deadline: Within 3 months of GST cancellation/order date
• Late Fee: ₹200/day (₹100 CGST + ₹100 SGST), maximum ₹10,000
• Non-Filing Consequences:
– Demand notice under Sec. 46
– Best judgement assessment under Sec. 62
– Blocking of future GST registration
⭐ Expert Knowledge – Specialists in GST cancellation and final returns
⭐ Accurate ITC & Stock Reconciliation – Ensures correct DRC-03 compliance
⭐ Complete Documentation Support – Error-free & audit-ready
⭐ Timely Filing – Avoid penalties with deadline-led processing
⭐ Business Advisory – Guidance for smooth future GST registration
We don’t just register your business — we help you build a compliant foundation for growth.
If you need immediate assistance, please call:
Share a few details with us, and one of our compliance specialists will get in touch shortly.
We’ll guide you through the entire process — from selecting the right business structure to completing registrations and filings — free of charge.
It is the final return that must be filed after GST registration cancellation or surrender.
Yes, mandatory for all cancellations under Section 45.
₹200 per day up to ₹10,000 + possible demand notices.
Stock details, ITC claimed, ITC reversal, DRC-03 payment details.
No, once filed, it cannot be revised.
You must file a Nil GSTR-10 to complete closure.
A CA or authorized representative with DSC/EVC.
Yes, it is the final mandatory step to officially deactivate your GSTIN.