GSTR-10 – Final Return Filing Guide

What is GSTR-10?

GSTR-10 is the Final Return that must be filed by a taxpayer whose GST registration has been surrendered or cancelled.
It ensures that the taxpayer has cleared all tax liabilities before exiting the GST system.

Who Should File GSTR-10?

You must file GSTR-10 if:

  • Your GST registration is cancelled by the GST Department.
  • You have voluntarily surrendered your GST registration.
  • You are closing your business or ceasing taxable supplies.

Note: GSTR-10 is not required for taxpayers registered as Tax Deductors/Collectors under GST (TDS/TCS).

Due Date for GSTR-10

  • Within 3 months from:
    • The date of cancellation, OR
    • The date of cancellation order,
      whichever is later.

Example: If your GST registration is cancelled on 1st March 2025, and the order is issued on 15th March 2025, you must file GSTR-10 by 15th June 2025.

Penalty for Late Filing

If GSTR-10 is not filed on time:

  • Late fee of ₹100 per day under CGST + ₹100 per day under SGST (₹200 per day total), subject to a maximum of ₹5,000.
  • Additional interest on unpaid tax liability.
  • GST Department may issue a notice requiring you to file the return within 15 days.

Details to be Reported in GSTR-10

  • GSTIN of the taxpayer
  • Legal name and trade name
  • Address for correspondence
  • Cancellation order details
  • Effective date of cancellation
  • Closing stock details, including:
    • Goods held in stock
    • Inputs held in semi-finished and finished goods
    • Capital goods/plant & machinery
  • Tax payable on closing stock

Documents Required

  • GST cancellation order
  • Invoices and stock records
  • Details of input tax credit (ITC) on closing stock
  • Tax payment proof (if applicable)
  • Login credentials for GST portal

Step-by-Step Process to File GSTR-10

  1. Login to the GST portal (www.gst.gov.in)
  2. Go to Services → Returns → Final Return
  3. Enter required details such as stock, tax liability, and cancellation order
  4. Upload supporting documents (if applicable)
  5. Pay any pending tax liability
  6. Submit using DSC/EVC
  7. Download acknowledgment for your records

Why is GSTR-10 Important?

  • Legally completes the GST exit process
  • Prevents legal notices and penalties
  • Helps maintain a clean compliance history for future business registrations

Why Choose Us for GSTR-10 Filing?

  • ✔ Expert handling of GST cancellation & final return
  • ✔ Accurate calculation of tax on closing stock
  • ✔ Quick online filing with 100% compliance
  • ✔ Avoid penalties & GST notices