Final return Form GSTR-10 requires declaration of closing stock, ITC adjustments, tax payable and verification. Form GSTR-10 requires a person whose registration is surrendered or cancelled to disclose registration and surrender/cancellation details, list closing stock by HSN and type (inputs, semi finished, finished, input services, capital goods), state ITC already availed and applicable tax rates, compute output tax for CGST, SGST and IGST, determine tax payable on closing stock via prescribed comparisons, and record ITC and cash ledger adjustments, followed by a verified declaration by an authorized signatory.