The 60-second version
GSTR-10 is mandatory final return within 3 months of GSTIN cancellation — declare closing stock, reverse unutilised ITC, and pay net liability before surrender completes.
GSTR-10 within 3 months of cancellation — not optional
When you surrender GSTIN, GSTR-10 final return due within 3 months of cancellation effective date.
Declare closing stock and pay tax on stock as if supply — reverse unutilised ITC in Tables 8A/8B.
Nil lane: nil return guide.
GST wind-down forms
| Form | When | Purpose |
|---|---|---|
| REG-16 | Apply cancel | Surrender GSTIN |
| GSTR-10 | Within 3m | Final return |
| GSTR-9 | Annual | If FY complete |
| GSTR-3B | Until cancel | Monthly/quarterly |
GSTIN surrender sequence
File REG-16
Cancellation application.
Clear 3B
No pending liability.
Stock count
Closing inventory valuation.
File GSTR-10
Within 3 months.
Payment
Stock tax + interest.
Wind-down
GSTR-10 kit
- GSTIN.
- Cancel order.
- Stock list.
- ITC ledger.
- GSTR-10 ACK.
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Fresh GST registration — cannot revive old GSTIN after surrender.
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Turn this guide into a decision file
0 of 4 checked
No stock?
Still file GSTR-10 nil stock tables.
Pending ITC?
Reverse in GSTR-10 — cannot carry forward.
QRMP?
Same GSTR-10 rule on cancellation.
Missed 3 months?
Late fee + compliance notice — file immediately.
GSTR-9 needed?
Yes if full FY operated before cancel.
Composition?
Same GSTR-10 on exit.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.