Gstr 10 - ITC

The taxpayer needs to furnish details of closing stock held at the time business ceases. Any amount of input tax credit lying in such stock needs to be paid along with this return.
8(a) Inputs in stock (invoice present)
8(b) Inputs in the stock of semi-finished or finished goods
(invoice present)
8(c) Capital goods or machinery in stock
8(d) Inputs in stock or in stock of semi-finished or finished goods (invoice not present)