GSTR-10 Final Return on GST Cancellation

When a taxpayer's GST registration is cancelled or surrendered, filing Form GSTR-10 (Final Return) is a mandatory statutory requirement under Section 45 of the CGST Act. The return accounts for input tax credit (ITC) on closing stock, capital goods, and semi-finished inventory. SRI Filing calculates closing stock ITC reversal, prepares Form GSTR-10, and ensures complete closure without department penalty notices.