GSTR-10 final return sheet for CA firms: which cancelled GST clients must file within three months, and the closing-stock amount to pay
What you get: a finished GSTR-10 final return sheet in three tabs: a Clients tab that works out each cancelled client's due date and late fee, a Stock tab that puts the closing-stock amount for section 29(5) together before you open the portal, and a Not filed tab to chase, plus a made-up example and a client message.
Short answer (checked 27 Oct 2026): section 45 of the CGST Act says every registered person who files returns under section 39(1) and whose registration has been cancelled must file a final return (GSTR-10) within three months of the date of cancellation or the date of the cancellation order, whichever is later. This applies whether the client surrendered the registration or the officer cancelled it. Composition taxpayers, input service distributors, non-resident taxable persons, TDS and TCS registrants and OIDAR suppliers do not file it (GST portal FAQ). All GSTR-1 and GSTR-3B returns must be filed first, the full liability must be paid, and a filed GSTR-10 cannot be revised.
Why cancelled clients slip through
Once a registration is cancelled, the client stops thinking about GST, and often stops paying the firm too. But the login stays active for GSTR-10, the late fee keeps running, and a missed final return brings a GSTR-3A notice that must be answered within 15 days, after which the officer can assess the liability under section 62. A short sheet kept for every closed or surrendered GSTIN stops that.
Tab "Clients": one row per cancelled GSTIN
| Column | What to write | Source |
|---|---|---|
| A. Client and GSTIN ref | Your internal reference, not the full GSTIN, if you share the sheet | |
| B. Type of registration | Normal, Composition, ISD, Non-resident, TDS, TCS or OIDAR | GST portal FAQ on GSTR-10 |
| C. Must file GSTR-10? | =IF(OR(B2="Composition",B2="ISD",B2="Non-resident",B2="TDS",B2="TCS",B2="OIDAR"),"No","Yes") | Section 45; portal FAQ |
| D. Surrender or suo motu | "Applied in REG-16" or "Cancelled by officer" | Section 29(1), 29(2) |
| E. Effective date of cancellation | From the cancellation order (REG-19) | Section 45 |
| F. Date of the order | The date the order was issued | Section 45 |
| G. Due date | =IF(C2="No","Not needed",EDATE(MAX(E2,F2),3)) | Section 45: three months from the later date |
| H. All GSTR-1 and GSTR-3B filed? | Yes or No. The portal will not take GSTR-10 until they are | Portal FAQ, question 5 |
| I. Filed on | ARN date, once filed | |
| J. Late fee so far | =IF(C2="No",0,MIN(MAX(0,IF(I2="",TODAY(),I2)-G2)*200,10000)). This is ₹100 a day under CGST and ₹100 under SGST, each capped at ₹5,000. The portal shows the exact figure | Section 47(1) |
| K. Status | =IF(C2="No","Not needed",IF(I2<>"","Filed",IF(H2<>"Yes","File pending GSTR-1/3B first",IF(G2<TODAY(),"Late: file now",IF(G2-TODAY()<=15,"Due in "&(G2-TODAY())&" days","Open"))))) | The 15-day flag is our working rule |
Tab "Stock": closing stock on the day before cancellation
GSTR-10 is a statement of the stock held on the day just before cancellation takes effect. Section 29(5) asks the client to pay the input tax credit on inputs in stock, inputs inside semi-finished or finished goods, and capital goods or plant and machinery, or the output tax on those goods, whichever is higher. Collect this before the portal session.
| Column | What to write | Source |
|---|---|---|
| A. Item and HSN | One row per item group | |
| B. Kind | Inputs, Semi-finished, Finished or Capital goods | Section 29(5) |
| C. Purchase invoice ref and date | The invoice the credit was taken on | |
| D. ITC taken on it | From the invoice. For capital goods, the credit taken reduced by the percentage points the rules prescribe | Section 29(5) and its proviso |
| E. Output tax on its value | Tax at the current rate on the stock value (for capital goods, the transaction value under section 15) | Section 29(5) |
| F. Amount to pay | =MAX(D2,E2) | Section 29(5): whichever is higher |
| G. Paid with REG-16? | Any amount already paid when the surrender was filed. The portal deducts it in tables 9 and 10 | Portal FAQ, question 18 |
If there is no stock and nothing to pay, a nil GSTR-10 is allowed (portal FAQ, question 6). It still has to be filed.
Tab "Not filed": who to chase this week
Filter the Clients tab where K is not "Filed" and not "Not needed", and sort by G, soonest first. Put each client's missing GSTR-1 or GSTR-3B months next to the name, because those come first.
Made-up example (not a real client)
A trader surrendered its registration. The order is dated 20 August 2026 and makes cancellation effective from 31 July 2026. The later date is 20 August, so GSTR-10 is due by 20 November 2026. Its August GSTR-3B is still pending, so the sheet shows "File pending GSTR-1/3B first". If it were filed on 30 November, ten days late, the sheet would show a late fee of ₹2,000.
WhatsApp message to a client
"Your GST registration was cancelled from [date]. The law still needs one last return, GSTR-10, by [due date], showing the stock you held the day before. Please send the stock list with purchase bills by [date]. Late filing costs ₹200 a day up to ₹10,000, and the return cannot be corrected once filed."
Related guides
- How to cancel a GST registration online (REG-16): steps and mistakes
- GST revocation of cancellation (REG-21): the 90-day rule
- DRC-03 voluntary payment before a notice
- FY 2025-26 GSTR-1 and GSTR-3B correction sheet (30 November cut-off)
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Sources
- CBIC: CGST Act section 45, final return
- CBIC: CGST Act section 29, cancellation and the closing-stock amount in 29(5)
- CBIC: CGST Act section 47, late fee
- GST portal: FAQs on Form GSTR-10
- GST portal: FAQs on the GSTR-3A defaulter notice
This sheet is a working aid, not professional advice. Late fee waivers and portal behaviour can change; check the GST portal before you rely on them. Checked on 27 October 2026. Spot an error? Write to mininglife7@gmail.com.
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