GSTR 10 is a kind of no due certificate which a taxable person has to file as their final GST return when they apply for cancellation of their GST registration. The return is required to be filed within 3 months of the cancellation application.
GSTR 10 is not to be confused with GSTR 9, which is an annual return required to be filed by every registered taxpayer every year. GSTR-10 Form, on the other hand, is the final (one-time) return statement.