Filing GSTR 10 for Non Input Tax availed goods?

This discussion clarifies the process of filing GSTR 10, particularly when input tax credit (ITC) has not been availed on purchases from unregistered dealers (URD). It explains that GSTR 10 is a final return filed after business cancellation or surrender. The advice given is that ITC on such goods doesn't need to be declared in GSTR 10, and there's no Reverse Charge Mechanism (RCM) for exempted supplies.