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Jun 10, 2022

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The GSTR 10 is a form which has to be filed by individuals or businesses entity that is cancelling or surrendering their GST registration. The form is basically a detailed statement of stocks which is held by the taxpayer on the day immediately preceding the date of cancellation. 

As this GSTR is with respect to cancellation of GST registration, it is a one-time form to be filled up.

Pre-Requisite for GSTR 10

Pre-request before filing GSTR 10 are:

  1. One should be registered under GST before filing GSTR 10, which means a valid GSTIN number
  2. Individual or business entities should have applied for cancellation of GST registration.

Note: In case of suo-moto cancellation an order should be issued for cancellation of the registration process.

Who should file for GSTR 10?

It is filed by a taxpayer who is registered under GST and wants to cancel their GST registration. 

Entities that are not required to file GSTR 10 returns or exempted from filing GSTR 10 are:

  1. Individuals who collect tax at source (TCS) or deduct tax at source (TDS) as per Section 52 and Section 51 respectively.
  2. Non-resident taxable person
  3. Input Service Distributors
  4. Composition Taxable persons
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Steps to file GSTR10

With a few simple steps, one can easily file GSTR10 online. Follow the steps below to file GSTR10:

  1. Login to the GST portal (https://www.gst.gov.in/) with one’s credentials.
  2. Under the top tab, navigate: Services > Returns > Final Return

Note: Detailed information appears in the window.

  1. Click on “Prepare Online” under the Final Return tile.
  2. A new window will appear, under the section “Address for future correspondence”. Enter the address correctly and save it.
  3. Similarly under the “CA Certificate”, mention all the details and click on “Save CA Details”.
  4. Fill the details for tiles (8A, 8B & 8C Good Details & 8D)

For tiles 8A, 8B & 8C Good Details, click on tile > Select “GST” under Supplier Registered Under > Enter the invoice details (GSTIN number, Invoice/ Bill of Entry Number, Invoice/ Bill of Entry date, Item details)

In case someone has selected CX/VAT under Supplier Registered, fill in the information (CX/VAT Number, Invoice/Bill of Entry Number, Invoice/ Bill of Entry date, Item details)

Once done, the user will be directed to the GSTR10 dashboard.

  1. Click on tile “8D – details of goods without invoices”, and similarly update with all the details.
  2. Click on “Proceed to File” and make payment. This step will activate tile “9 & 10- Amount of tax payable and paid”, with a click on it.

Note: This will give rise to two possible conditions that are, the available balance in the cash/credit ledger is less than the amount required to offset the liabilities or more than that.

Make the payment suitably.

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Due Dates of filing GSTR10

The due date of filing GSTR 10 is within 3 months after cancelling registration under GST or the date of cancellation order whichever is later.

For example, if the cancellation was on the 21st of September and the cancellation order was received on the 4th of October then GSTR 10 must be filed by the 4th of October.

The information enclosed in GSTR10

Some of the information enclosed in GSTR 10 are:

  1. GSTIN number
  2. Application Reference Number (ARN) of surrender application
  3. Effective Date of Surrender/ Cancellation
  4. Unique ID of the cancellation order
  5. Date of the cancellation order
  6. Closing stock held on the date of GST registration surrender or cancellation.
  7. Inputs in semi-finished & finished goods 
  8. Input services
  9. Capital Goods
  10. Amount of tax payable on closing stocks

Penalty for filing Late GSTR10

If one fails to file GSTR 10 then notice regarding the same is given and 15 days are granted to file GSTR 10. Rs. 200/ day is charged until the date of the actual payment. Along with that interest is also charged. However, there is no maximum limit for a penalty on filing GSTR 10.

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