The final return every cancelled GST registration must still file — and the penalty for skipping it.

By Kanoons · 4 min read · Last verified 2026-03-27

GSTR-10 is the final return that must be filed within three months of a GST registration being cancelled or surrendered — it's easy to overlook precisely because the business assumes cancellation itself is the end of the obligation, when in fact one filing remains.

Missing the GSTR-10 deadline attracts a late fee (with the same per-day structure as other GST returns, subject to a cap) and, more importantly, the GST department can issue a notice demanding the return be filed within 15 days — non-response to that notice can result in a best-judgment assessment of tax liability based on available information, which is typically far less favourable than simply filing the return.

Because GSTR-10 requires reporting the stock held on the date of cancellation and reversing any input tax credit on it, it's worth completing as soon as cancellation is confirmed rather than treating the three-month window as a comfortable buffer.