GSTR-10 is the return to be filed by the registered taxable persons who have opted for the cancellation of the GST registration.In this article, we discuss the following topics in detail:

  1. What is GSTR 10?
  2. When is GSTR 10 due?
  3. Who should file GSTR 10?
  4. What is the difference between Annual Return and Final return?
  5. What is the penalty for not filing GSTR 10 on time?
  6. Details to be provided in GSTR 10

Update as 21st September 2020

The taxpayers who had not filed GSTR-10, i.e. final return are now allowed to file the final return with a reduced late fee of Rs.500. However, the pending GSTR-10 has to be filed on or before 31st December 2020.

Update as on 3rd April 2020

The time limit for completion or compliance has been extended to 30th June 2020, where the time limit falls between the period from 20th March 2020 to 29th June 2020. It includes the an extension to the due date for furnishing of GSTR-10 that falls due between the above dates.

This includes completion of proceedings, passing of orders, issuing notices, intimations, notifications, sanctions, approvals by the GST authorities. Also, filing appeal, reply, submitting appeal, document, return (except for the GSTR-3B) by the taxpayers.

  1. What is GSTR-10?

A taxable person whose GST registration is cancelled or surrendered has to file a return in the form of GSTR-10. This return is called as final return.

  1. When is GSTR 10 due?

GSTR 10 must be filed within three months from the date of cancellation or date of cancellation order whichever is later. For instance if the date of cancellation is 1st September, 2017, then the GSTR 10 must be filed by 30th November, 2017.

  1. 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. The the regular persons registered under GST are not required to file this return.

  1. What is the difference between Final Return and Annual Return?

Annual return has to be filed by every registered person paying tax as 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.

  1. What is the penalty for not filing GSTR 10 on time?

If the GSTR 10 is not filed within the due date, a notice will be sent to the such registered person. The person will be given 15 days time for filing the return with all the documents required. If the person still fails to file the return, the tax officer will pass the final order for the cancellation with the amount of tax payable along with interest/penalty.

  1. Details to be provided in GSTR-10

GSTR 10 has a total of 10 sections.

Following are the sections which will be auto-populated at the time of system login:

  1. GSTIN
  2. Legal Name
  3. Business Name
  4. Address

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

 5. Application Reference Number: ARN needs to be furnished in case the application for cancellation has been approved by the authorities. In such cases, ARN will be communicated to the taxpayer at the time of passing the cancellation order.

 6. Effective Date of Surrender/Cancellation: Here you need to mention the date of cancellation of GST registration as contained in the order.

 7. Whether cancellation order has been passed: Taxpayer needs to specify whether the return is being filed on the basis of cancellation order or on a voluntary basis.

8. If Yes, Unique ID of Cancellation order: Unique ID will be provided by the authorities at the time of passing cancellation order.

9. Date of Cancellation Order: This will be the date on which the GST registration cancellation order is passed by the authorities.

10. Particulars of Closing Stock: Taxpayer needs to furnish details of closing stock held at the time of ceasing the business. Any amount of credit lying in such stock needs to be paid along with this return.

GSTR-10 1

GSTR-10 2

GSTR-10 3

10A. Amount of Tax Payable on Closing Stock: As mentioned above, credit lying in input and/or capital goods needs to be paid to the administration. This amount is auto-computed under this head on the basis of the declaration of closing stock of goods.

GSTR-10 4

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.GSTR-10 5

To know more about the different types of returns, deadlines and the frequency of filing, read our article on GST Returns.

Also, read our guides on How to file GSTR 1 on Government Portal and how to file GSTR 1 from Tally ERP 9 Release 6.

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