GSTR-10: Aakhari Return in GST
GSTR-10 is the Final Return — filed once when GST registration is cancelled or surrendered. Learn when it is filed, how it differs from GSTR-9, mandatory ITC reversal on stock, due date, and the complete table-by-table filing guide.
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1. What is GSTR-10? — “Aakhari Return in GST”
GSTR-10 is the Final Return under GST. It is filed once and only once — when a taxpayer’s GST registration comes to an end. Think of it as formally saying goodbye to GST registration with a complete account of all remaining stock and pending tax.
👋 Final Goodbye to GST Registration
Just like GSTR-9 is filed annually while you are active, GSTR-10 is filed once when your registration ends. It ensures that any ITC you claimed on goods still in stock is reversed and paid back to the government.
When is GSTR-10 triggered? (Kab Bharna Hai?) The note clearly shows three triggers:
Registration Cancelled
GST officer cancels your registration — either on application or suo moto (non-filing, non-compliance). GSTR-10 must be filed after cancellation order.
Registration Surrendered
You voluntarily apply to cancel your own GST registration because your turnover has fallen below threshold or business has closed.
Cancellation Order Issued
Once the formal cancellation order is issued by the GST authorities — this is the trigger date for calculating the GSTR-10 due date.
2. GSTR-10 vs GSTR-9 — Key Differences
Students and professionals often confuse GSTR-10 with GSTR-9. Here’s the complete comparison:
🎁 “Final Good Bye — Surprise Gift to the Government!”
As the note shows, GSTR-10 is your farewell gift to the government — the ITC reversal on remaining stock. Whatever Input Tax Credit you had claimed on goods still lying in your warehouse must now be paid back. That’s the “surprise gift”!
3. Mandatory Filing — No Escape, Even NIL
Mandatory
GSTR-10 is mandatory for every taxpayer whose registration is cancelled or surrendered. There is no exemption — not even for small taxpayers or composition dealers.
NIL Return — “#IfNo”
If there is no stock held on the date of cancellation, a NIL GSTR-10 can be filed. But filing is still mandatory. You cannot simply skip it.
📌 Pre-requisite: Clear All Pending Returns First
Before filing GSTR-10, you must ensure all pending GSTR-3B and GSTR-1 returns are filed. GSTR-10 cannot be filed if there are any unfiled returns pending.
4. Due Date — 3 Months Rule
⚠️ Late Filing Consequences
- Late fee of ₹200/day (₹100 CGST + ₹100 SGST) subject to a maximum
- GST registration cancellation will not be fully effective until GSTR-10 is filed
- Pending tax demand notices can be issued for ITC not reversed
5. ITC Reversal — The Most Important Part
When your registration is cancelled, you still have goods in stock on which you have already claimed ITC. Under GST law, this ITC must be reversed and paid back to the government. This is the core purpose of GSTR-10.
What stock needs ITC reversal?
🔴 Amount of Tax to be Paid Back
For each category of stock, the amount to be paid back to the government is the ITC originally claimed on those goods. For capital goods, it is calculated on the basis of remaining useful life. This is not optional — it is a legal obligation at the time of GSTR-10 filing.
6. How to File GSTR-10 — Step by Step
Navigation on GST Portal: Services → Returns → Final Return
7. GSTR-10 Tables — Complete Guide
| Table | What to Fill | Key Details Required |
|---|---|---|
| Table 8A | Goods held in stock — Inputs with invoices | Supplier GSTIN, Invoice No., Invoice Date, Item Details, ITC Amount |
| Table 8B | Semi-finished goods with invoices | Supplier GSTIN, BOE No., Date, Item Details |
| Table 8C | Finished goods with invoices | Supplier GSTIN, Invoice/BOE No., Date, Item Details |
| Table 8D | Goods details without invoices | Item Details only — used when invoices not available/traceable |
| Table 9 | Amount of Tax Payable | IGST / CGST / SGST / Cess computed on ITC to be reversed |
| Table 10 | Amount of Tax Paid | Actual payment details — via ITC balance or cash ledger |
✔ Tables 8A, 8B, 8C — With Invoices
These three tables require invoice-level detail — Supplier GSTIN, Invoice/BOE number, date, and item details. This is the most detailed part of GSTR-10 and requires proper records to be maintained up to the date of cancellation.
8. Key Takeaways — Day 22 Summary
One-Time Only
GSTR-10 is filed exactly once — when registration ends. It is not an annual or monthly return.
3-Month Window
3 months from the later of effective cancellation date or cancellation order date. Don’t miss it — late fees apply from day 1.
ITC Must Be Reversed
All ITC on inputs, semi-finished, finished goods and capital goods held in stock must be reversed and paid to the government.
CA Certificate Required
Unlike most GST returns, GSTR-10 requires a CA certificate — making it one of the few GST returns needing professional certification.
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