Final return after GST cancellation : GSTR-10

Final return after GST cancellation : GSTR-10

A taxable person who opts for cancellation of GST registration has to file a final return under GST law in form GSTR-10 within three months. Filing of return in Form GSTR 10 is mandatory compliance. In this article, we discuss all aspects of GSTR-10 in detail.


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


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.


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 regular persons registered under GST are not required to file this return. In other words, the following persons are not required to file GSTR-10:
• Input Service Distributors
• Composition taxable persons
• Non-resident taxable person
• Persons required to deduct TDS under Section 51 of the CGST Act
• Persons required to collect TCS at source under Section 52 of the CGST Act


Filing GSTR 10 Final Return on GST Portal
Once the GST cancellation order is received, Form GSTR 10, the Final return is to be filed within 3 months of the date notified as stated by the applicant specified in the cancellation order. It can be filed on the GST portal by following the below procedure:

Login to the GST portal with the user credentials.

Go to Services > Returns > Final Return.



Enter the registered address or correspondence address under the head “Address for Future Correspondence" and click on “Save”.

Where audit of the business is required or any other case prescribed under the cancellation notice, a certificate from any certified Chartered Accountant or Cost Accountant is to be enclosed under the “CA Certificate” head. Once uploaded click on “Save”.

The “Table 8A, 8B, 8C” is to be filled in case some goods have been held in stock or there are some semi-finished goods/finished goods/capital goods or plant or machinery held in stock on which ITC is to be reversed. For adding stock held without invoices, Table 8D is to be filed. After filing of information in both tables, Table 9 & 10 shows the amount of tax payable by the taxpayer if any.

After payment of the prescribed tax liability, a final view of the return can be downloaded by clicking on “Preview Draft”.

The return is to be filed choosing any of the options “File through DSC” or “File using EVC”.

After filing of the return, intimation on the email and the registered mobile number of the taxpayer will be sent confirming the filing of GSTR 10.


Consequences for Non- filing of Final Return

  1. For non-filing of Final return within the stipulated time period as prescribed in the cancellation order, a notice in Form GSTR 3A shall be issued to the taxpayer intimating filing of final return within 15 days of the receipt of the notice.
  2. Then an assessment order using form GSTRASMT -13 under Section 62 of the CGST Act shall be issued to the taxpayer determining the tax liability.
  3. For non-filing of Form GSTR 10 within 3 months a fine of Rs. 200/per day being Rs 100 for CGST and Rs 100 for SGST/UTGST up to a maximum of Rs 10,000 shall be levied.
  4. If Form GSTR– 10 is not filed even after the issue of 15-days notice, the proper officer (PO) shall issue a final penalty notice to the taxpayer, requiring penalty amount to be paid with interest as prescribed.



Format of GSTR-10


Things to Know

  1. The taxpayer for making payment of tax liability in GSTR 10, have to either debit the electronic credit ledger or electronic cash ledger or have to make payment through other payment modes for the input tax held in stock or the output tax payable.
  2. For calculation of tax liability, stock held shall be taken up to the date just preceding the date with effect from which cancellation order has been issued.
  3. After cancellation, the input held in stock shall not to be used for discharging any liabilities under GST, other than for making payment of the required ITC of tax payable on cancellation.
  4. Once Form GSTR10 is filed, it cannot be revised later. Hence, due care shall be taken to file Final Return




FAQ’s on GSTR 10


1. What is the difference between a Final Return and an Annual Return?
Annual return: Filed by every registered person under GST and once a year in Form GSTR-9
Final return: Filed by the persons whose registration has been cancelled or surrendered in Form GSTR-10

2. 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 such a 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 or penalty.

3. What happens after Form GSTR-10 is filed?
After Form GSTR-10 is filed: ARN is generated on successful filing of the Form GSTR-10 Return. An SMS and an email are sent to the applicant on his registered mobile and email id.
Electronic Cash/ Credit ledger and Electronic Liability Register Part-I will get updated on successful set-off of liabilities. The return filed shall be saved in the Record Search and will be made available to tax official also.

4. I have applied for cancellation of registration. Can I still login to GST Portal to file Form GSTR-10?
Yes. Your log in will remain active for the remaining activities required to be fulfilled after cancellation.

5. I am not able to file Form GSTR-10. Why?
Taxpayer cannot see the link of Final return in path Services à Returns à Final Return in order to file Form GSTR-10, if the application for cancellation of registration has not been filed by the taxpayer or cancellation order has not been issued.






For more information visit TAXAJ

Posted by Ramesh Kumar Gupta
(Team TAXAJ)







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