Final Return
GSTR – 10
GST
1[FORM GSTR-10
(See rule 81)
Final Return
1.
GSTIN
2.
Legal name
3.
Trade Name, if any
4.
Address for future correspondence
5.
Effective date of cancellation of registration (Date of closure of business or the date from which registration is to be cancelled)
6.
Reference number of cancellation order
7.
Date of cancellation order
8. Details ofinputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to Government
Sr.
No.
GSTIN
Invoice/Bill of Entry
Description of inputs held in stock, inputs contained in semi-finished or fini
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able 8)
Sr.
No
.
Description
ITC reversible/T ax payable
Tax paid along with application for cancellation of registration (GST REG-16)
Balance tax payable (3-4)
Amount paid through debit to electronic cash ledger
Amount paid through debit to electronic credit ledger
Central Tax
State/ Union territory Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
10
1.
Central Tax
2.
State/Union territory Tax
3.
Integrated Tax
4.
Cess
10. Interest, late fee payable and paid
Description
Amount payable
Amount Paid
1
2
3
(I) Interest on account of
(a) Integrated Tax
(b) Central Tax
(c) State/Union territory Tax
(d) Cess
(II) Late fee
(a) Central Tax
(b) Sta
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er section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.
3. Following points need to be taken care of while providing details of stock at Sl. No.8:
(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;
(ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life a
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