Final return obligation: registered persons must file GSTR 10 electronically and settle input or output tax on stock.

Registered persons required to furnish a final return must submit FORM GSTR 10 electronically. On cancellation, the taxpayer must debit the electronic credit or cash ledger to discharge either the input tax in stock or the output tax on such goods, whichever is higher; such debiting may be done at final return submission rather than before applying for cancellation. A person required to file periodic returns must furnish the final return within three months of the later of the date or order of cancellation. Certain categories (Input Service Distributor, composition taxpayers, non resident taxable persons, TDS/TCS deductors/collectors) are exempt from filing GSTR 10.

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