GSTR-10 Filing Return Online in India

What is GSTR-10?

GSTR-10 is the final return that must be filed by taxpayers whose GST registration has been cancelled or surrendered. It ensures that all outstanding tax liabilities are settled and that the taxpayer exits the GST system in compliance with the law. Filing GSTR-10 is mandatory and must be completed within three months from the date of cancellation or the date of the cancellation order, whichever is later.

Who Should File GSTR-10?

• Businesses and individuals whose GST registration has been cancelled or surrendered

• Regular taxpayers, composite taxpayers, and voluntary registrants who have cancelled their registration

• Not required for taxpayers who have transferred their business due to amalgamation, merger, or demerger

Required Documents for GSTR-10 Filing

Document Type	Details/Description
GST Cancellation Order	Copy of the order and effective date of cancellation
Last GST Return Filed	Details of the last return submitted before cancellation
Invoices for Supplies	Invoices for supplies made after the last return and up to the cancellation date
Stock Register	Details of closing stock, including inputs, semi-finished, finished goods, and capital goods
Purchase Register	Purchase invoices for substantiating input tax credit claims
Sales Register	Details of sales made up to the cancellation date
Output Tax Liability	Details of tax payable on closing stock
Output Tax Paid	Proof of tax paid on closing stock and other liabilities
Chartered Accountant Details	Name and membership number (if certifying stock value without invoice)
Digital Signature Certificate (DSC)	For filing with DSC, or access to registered mobile/email for EVC

GSTR-10 Filing Online: Step-by-Step Process

1. Login to the GST Portal

Use your credentials to log in to the GST portal.

2. Navigate to Final Return

Go to Services > Returns > Final Return (GSTR-10).

3. Prepare Online

Click on ‘Prepare Online’ to start the filing process. Update the address for future correspondence if required.

4. Enter Details

Fill in the effective date of cancellation, reference number, and date of cancellation order. Provide details of closing stock, including:

• Inputs in stock (with and without invoice)

• Inputs in semi-finished and finished goods

• Capital goods or machinery in stock

5. Tax Payable and Payment

Calculate and enter the tax payable on closing stock and any ITC reversal. Pay any outstanding tax, interest, or late fees as required.

6. Preview and Submit

Preview the draft GSTR-10 to verify all details. Select the declaration checkbox and authorized signatory. File the return using DSC or EVC (OTP sent to registered mobile/email).

7. Acknowledgement

Upon successful filing, an Application Reference Number (ARN) is generated. Download and save the acknowledgement and filed return for your records.

GSTR-10 Filing Compliance Checklist

Step/Requirement	Description
Eligibility Check	Confirm GST registration is cancelled or surrendered
Document Collection	Gather all required documents and registers
Stock Valuation	Value closing stock as per GST rules; get CA certificate if no invoice
Tax Payment	Pay all outstanding tax, interest, and late fees
Form Completion	Fill all required sections of GSTR-10 accurately
Digital Signature/EVC	File using DSC or EVC as per your registration type
Acknowledgement	Download and retain the ARN and filed return
Deadline Compliance	File within 3 months of cancellation to avoid penalties

Frequently Asked Questions (FAQs)

What is the due date for GSTR-10 filing?

GSTR-10 must be filed within three months from the date of GST registration cancellation or the date of the cancellation order, whichever is later.

What happens if I do not file GSTR-10 on time?

Late filing attracts penalties, interest, and possible legal action. The tax officer may issue a notice and pass a final order with additional liabilities if not filed within 15 days of notice.

What details are required for closing stock in GSTR-10?

You must provide details of inputs, semi-finished and finished goods, and capital goods in stock as of the cancellation date, including invoice details or market value if invoices are not available.

Can I file a nil GSTR-10 return?

Yes, if you have no input tax credit in stock, semi-finished goods, finished goods, or capital goods, you can file a nil return.

Is a Chartered Accountant certificate required for GSTR-10?

A CA certificate is required if you are declaring the value of stock without invoices, as per GST rules.

Get Started

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