GSTR- 10
- Art Teacher
- London, UK
- 5-7 Hrs
When a business decides to discontinue operations or its GST registration is cancelled by the department, the GST law doesn’t let the taxpayer walk away silently. That’s where GSTR-10—the Final Return—comes into play. This return is a one-time compliance form that must be filed by every taxpayer whose GST registration is cancelled or surrendered. Its primary purpose is to ensure that any available stock or capital goods on the cancellation date are taxed appropriately if input tax credit (ITC) was availed earlier. It is a crucial declaration to close the GST lifecycle responsibly and legally. Missing the deadline or failing to file GSTR-10 can result in hefty penalties, notices, and even legal action. Unlike other returns like GSTR-1 or GSTR-3B, this one is not periodic—it’s a one-time mandatory obligation.
- GSTIN and login credentials
- Cancellation order and date of cancellation
- Stock register (goods held on the date of cancellation)
- Details of input tax credit (ITC) on stock and capital goods
- Invoice-wise details of stock with tax component
- Ledger balances (electronic cash, credit, liability ledgers)
- DSC/EVC for submission
- Log in to www.gst.gov.in
- Navigate to Services → Returns → Final Return (GSTR-10)
- Enter details like cancellation date, tax period, and ITC reversal on stock
- Validate and compute late fee, if applicable
- Pay tax or interest using electronic cash ledger
- Submit using DSC or EVC
- Download the acknowledgment (ARN) for records
FAQs
The due date for filing GSTR-10 is within 3 months from the date of GST registration cancellation or the date of the cancellation order, whichever is late.
If GSTR-10 is not filed on time, a late fee of ₹200 per day (₹100 CGST + ₹100 SGST) is charged, capped at 0.25% of turnover; non-filing can also lead to other legal consequences.
GSTR-10 requires details of GSTIN, cancellation order and date, closing stock (with tax liability), ITC reversal on stock/capital goods, unpaid dues, and supporting documents.
Filing all previous returns is mandatory before GSTR-10—all dues, including pending GSTR-1 and GSTR-3B, should be cleared; GSTR-9 is not required unless due for the period.
NIL returns are allowed for GSTR-10 if there is no closing stock or liability at the time of cancellation.
Input tax credit (ITC) reversal is mandatory in GSTR-10 for stock and capital goods held on the date of cancellation.