GSTR-10 Return Filing: Applicability, Late Fees, Due Date, Format & Rules

GSTR-10 is the last compliance step after GST registration cancellation. It captures closing stock and tax liability before exit. Miss it, and the department does not close your file cleanly. This is where many businesses slip, especially on ITC reversal.

Key Takeaways

• GSTR-10 is the final GST return filed after cancellation or surrender of registration
• Due date is 3 months from cancellation order or cancellation date, whichever is later
• ITC on closing stock must be reversed and paid
• Not applicable to ISD, composition dealers, NRTP, TDS/TCS deductors
• Non-filing triggers notice and penalty exposure

What is GSTR-10?

GSTR-10 is a final return filed by taxpayers whose GST registration is cancelled or surrendered. It reports closing stock, ITC reversal, and final tax liability before exit from GST. Filing it ensures the taxpayer exits the system without pending obligations.

GSTR 10 Due Date

GSTR-10 must be filed within three months from the date of cancellation or date of cancellation order whichever is later.

Example:
Cancellation date: 1 April 2026
Order received: 5 April 2025

Due date = 5 July 2026
Miss this, and you are immediately on the department’s radar.

GSTR-10 Applicability: Who should file GSTR-10?

GSTR 10 is required to be filed only by the persons whose registration under GST has been cancelled or surrendered. Further, all GST taxpayers except the following:

• Input Service Distributors (ISD)
• Composition scheme taxpayers
• Non-Resident Taxable Person (NRTP)
• Persons required to deduct TDS under Section 51 of the CGST Act
• Persons required to collect TCS at source under Section 52 of the CGST Act

Details to be Provided in GSTR-10

GSTR 10 has a total of 11 sections. Following are the sections which will be auto-populated at the time of system login:

1. GSTIN
2. Legal Name
3. Business or Trade Name
4. Address for any future correspondence

Below are the sections under which information needs to be furnished:

5. Effective Date of Surrender/Cancellation: Here you need to mention the date of cancellation of GST registration as contained in the order. 
6. Reference number of Cancellation order: Unique ID will be provided by the authorities at the time of passing cancellation order. 
7. Date of Cancellation Order: This will be the date on which the GST registration cancellation order is passed by the authorities.  
8. Particulars of Closing Stock: 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)
9. Tax payable amount and tax paid: Give ITC reversal or tax payable as well as paid, and transfer from electronic cash and credit ledgers as per the heads- CGST, SGST, IGST and Cess details.
10. Interest, late fee payable and paid: Give head-wise break up of the interest and late fee payable and paid.
11. Verification: Verify and confirm the correctness of the particulars of the GSTR-10.

Once all the particulars are furnished correctly, the taxpayer is required to sign digitally either through a digital signature certificate (DSC) or Aadhaar based signature verification to authenticate the return.

Points to note while filling up details of stock:

• Where invoices are not present for the declared stock of inputs and inputs contained in semi-finished or finished goods, then the amount must be estimated differently. It will be in compliance with CGST Rule 44(3) at market value. It must be certified by a practising chartered accountant or cost accountant and uploaded along with GSTR-10.
• For declaring the value of capital goods or machinery, a formula is prescribed. It shall be invoice value (minus) value of 1/60th per month or part thereof. This is calculated from the invoice or purchase date by taking useful life as five years.

Format of GSTR-10

What is the Penalty for not Filing GSTR 10?

If you don’t file GSTR-10:

1. Notice is issued
2. You get 15 days to comply
3. If ignored:
   • Final assessment is done by officer
   • Tax + interest + penalty is imposed

This is not a passive non-compliance. It escalates quickly.

What is the Difference Between a Final Return and an Annual Return?

Annual return has to be filed by every registered person paying tax as a normal taxpayer under GST. Annual return is to be filed once a year in Form GSTR 9. Whereas Final return is required to be filed by the persons whose registration has been cancelled or surrendered in Form GSTR 10.

For a detailed understanding of the GSTR-10 filing process, read our articles:

• How to file GSTR-10 on the GST portal?
• Steps to file GSTR-10 using the GST offline tool