GSTR-10 Final Return
Complete professional guide to GSTR-10 final return filing for businesses whose GST registration has been cancelled or surrendered
Get StartedCritical GSTR-10 Filing Information
Important Notice: GSTR-10 must be filed within 3 months from the date of GST registration cancellation or cancellation order, whichever is later[5][8]. Non-filing attracts penalties of ₹200 per day without any maximum limit[15][21].
Understanding GSTR-10 Final Return
GSTR-10 is the final return that must be filed by registered taxpayers whose GST registration has been cancelled or surrendered, ensuring all outstanding tax liabilities are cleared before exiting the GST system[1][2][9].
What is GSTR-10?
GSTR-10 is a one-time final return filed by taxpayers whose GST registration has been cancelled or surrendered, containing details of closing stock and tax liabilities[1][9].
- One-time final return after GST cancellation
- Mandatory for all cancelled registrations
- Details of closing stock and liabilities
- Input tax credit reversal requirements
- Tax payment on closing stock
- Cannot be amended after filing
- Final settlement of GST account
- Legal requirement for compliance
- Essential for proper closure
- Prevents future legal issues
Who Must File GSTR-10?
All registered taxpayers whose GST registration has been cancelled or surrendered must file GSTR-10, with specific exemptions for certain categories[13][21].
- Businesses with cancelled GST registration
- Voluntary registration surrenders
- Compulsory cancellation by authorities
- Regular taxpayers and composition dealers
- Entities closing business operations
- Transfer of business ownership
- Change in business structure
- Businesses below turnover threshold
- Exempt: Input Service Distributors (ISD)
- Exempt: Non-resident taxable persons
Due Date & Consequences
GSTR-10 must be filed within 3 months from cancellation date, with severe penalties for non-compliance and ongoing legal obligations[5][8][12].
- Due within 3 months of cancellation
- Penalty: ₹200 per day of delay
- No maximum limit on late fee
- Continued GST registration if not filed
- Interest charges on outstanding dues
- Legal notices from tax authorities
- Assessment of tax liabilities
- Potential legal consequences
- Blocking of future registrations
- Compliance issues for directors
GSTR-10 Form Structure & Components
| Section | Description | Auto-populated | Manual Entry Required |
|---|---|---|---|
| Basic Details (1-4) | GSTIN, Legal Name, Business Name, Address | Yes | Address for correspondence |
| Application Details (5-9) | ARN, Cancellation dates, Order details | Partial | Effective date, Order references |
| Closing Stock (10) | Details of stock held on cancellation date | No | Complete stock details with ITC |
| Inputs as Such (10.1) | Raw materials and inputs in stock | No | Quantity, value, tax details |
| Semi-finished Goods (10.2) | Work-in-progress inventory | No | Value and applicable tax |
| Finished Goods (10.3) | Completed products ready for sale | No | Stock value and tax liability |
| Capital Goods (10.5) | Machinery and equipment | No | Depreciated value and tax |
| Tax Liability (11) | Tax payable and paid details | No | CGST, SGST, IGST amounts |
| Verification (12) | Digital signature and declaration | No | Authorized signatory details |
Step-by-Step Filing Process
Complete process for filing GSTR-10 through the GST portal with detailed steps for accurate and timely submission[3][6][14].
Login to GST Portal
Access www.gst.gov.in with valid credentials and navigate to Services > Returns > Final Return[3][6]
Prepare Online
Click on "Prepare Online" under GSTR-10 tile to access the final return preparation page[6][14]
Update Address
Enter address for future correspondence and save the details for official communication[14]
CA/CMA Details
Provide details of Chartered Accountant or Cost Accountant if required for certification[14]
Stock Details Entry
Enter closing stock details in sections 8A, 8B, 8C, and 8D with accurate values and tax calculations[10][14]
Preview & Validate
Review all entered information, check calculations, and validate data before submission[6][10]
Tax Payment
Pay any outstanding tax liability on closing stock through electronic cash or credit ledger[10]
File with DSC/EVC
Complete filing using Digital Signature Certificate or Electronic Verification Code and download ARN[6][10]
Required Information & Documents
Comprehensive list of information and documents needed for accurate GSTR-10 filing and compliance[10][13].
Business Information
- GST registration cancellation order
- Application Reference Number (ARN)
- Effective date of cancellation
- Date of cancellation order
- Reason for registration surrender
- Address for future correspondence
- Authorized signatory details
- Digital Signature Certificate
Stock Details
- Physical stock as on cancellation date
- Inputs in raw material form
- Semi-finished goods inventory
- Finished goods ready for sale
- Capital goods and machinery
- HSN codes for all stock items
- Quantity and unit of measurement
- Fair market value of stock
Tax Calculations
- Input tax credit availed on stock
- ITC reversal calculations
- Tax rates applicable on stock
- CGST, SGST, IGST breakup
- Tax payable on closing stock
- Interest on delayed filing
- Outstanding tax liabilities
- Payment records and challans
Supporting Documents
- Stock register and inventory records
- Purchase invoices for stock items
- Valuation certificate by CA/CMA
- Bank statements for tax payments
- Previous GST returns filed
- Audit reports if applicable
- Board resolution for cancellation
- Proof of business closure
Due Dates & Penalty Structure
| Event | Due Date | Late Filing Penalty | Maximum Penalty | Additional Consequences |
|---|---|---|---|---|
| GST Registration Cancelled | Within 3 months from cancellation date or cancellation order (whichever is later) | ₹200 per day (₹100 CGST + ₹100 SGST) | No maximum limit | Continued active registration |
| Voluntary Surrender | Within 3 months from surrender date | ₹200 per day | No maximum limit | Ongoing compliance obligations |
| Interest on Tax Due | From due date of payment | 18% per annum | No maximum limit | Compounded monthly |
| Non-filing Notice | 15 days after notice | Additional penalties | As per assessment | Legal action and prosecution |
Frequently Asked Questions
Comprehensive answers to common questions about GSTR-10 final return filing requirements and process.
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