Input tax credit reversal: final return on registration cancellation requires valuation, payment, and certified estimation where invoices are absent. Form GSTR-10 is the final return on cancellation of GST registration requiring declaration of cancellation details and disclosure of inputs, inputs contained in semi finished or finished goods, and capital goods/plant and machinery for which input tax credit must be reversed. It prescribes invoice level reporting where available, estimation procedures where invoices are absent, a specific depreciation method for capital goods valuation, computation and payment of tax (including interest and late fee), and certification by a practicing chartered or cost accountant for estimated entries.