If a taxpayer’s GST registration is cancelled or surrendered, then he/she needs to file a return in Form GSTR 10. It is known as the Final Return.
This return has to be filed within three months of the date of cancellation or the date of order of cancellation (whichever is later). Form GSTR 10 also shows details of the ITC involved in closing stock (inputs and capital goods) to be reversed or paid by the taxpayer. The taxpayer can file NIL GSTR 10 also. This return in form GSTR 10 can be filed online as well as offline. It is important to note that the taxpayer cannot file Form GSTR-10 without discharging full liabilities as declared in this return.