GSTR 10 FINAL RETURN

Hello Sir, GSTR-10 is a statement of stocks held by the taxpayer on the last date before the date of cancellation. This return is needed to provide details of ITC involved in closing stock which is needed to be reversed by you. In your case, The ITC is nil. So you don't have any need to provide the details of closing stock.

You need to pay GST on closing stock .