1. What is GSTR-10?

GSTR-10 is the final return (Statement of Stock held at the time of Cancellation) to be submitted by the Taxpayers who has cancelled their registration by applying form REG-16 on GST Portal or ‘Suo Moto’ cancelled by the Department.

2. Latest Update on GSTR-10 waver of late fee:

as per Notification No. 68/2020 of Central Tax dated on 21-Sep-2020 ” Late fee attract on Late filing of GSTR-10 has been waved off ,if the Return Has been filed between 22th day of September, 2020 to 31st day of December, 2020.

3.Applicability :

This Return is mandatory for all category of Taxpayers even if no business or No stock held at the time of cancellation Except –

(i) Input Service Distributor.

(ii) Non-resident taxable persons.

(iii) Persons required to deduct tax at source (TDS) under section 51.

(iv) Persons paying tax under section 10 (Composition Taxpayer)

(v) Persons required to collect tax at source (TCS) under section 52.

Before filing of GSTR-10 all pending returns to be filed till the date of an order issued for cancellation of registration. Dues Should be clear in earlier returns or can pay while filing GSTR-10.

General Information:

(a) Once filed GSTR-10 it can’t be revised later.

(b) GST login will remain active till all formalities done after cancellation.

(c) GSTR-10 is different from Annual return , Taxpayer also need to file Annual return as per relevant provisions of the Act.

4. Timeline for Filing of GSTR-10:

Taxpayer should file GSTR-10 within three months from date when Cancellation is approved.

5. What details required to furnish in GSTR-10?

A. GSTIN (Auto filled as well).

B. Legal Name (Auto filled as well).

C. Business Name (Auto filled as well).

D. Address for Future Correspondence. This can be different from current address of business.

E. Application Reference Number for Cancellation (Auto filled as well).

F. Effective Date of Surrender/Cancellation as per Order Issued.

G. Mention the details of Stock held at the time of cancellation because taxpayer need to pay the Tax amount of Stock. This amount is Auto calculated by the Portal.

H. CA certificate is mandatory if details filed in Table 8D (Stock without Invoices).

Author Bio

Qualification: Post Graduate
Company: AAA Parijat Business Group
Location: Prayagaraj, Uttar Pradesh, IN
Member Since: 11 Jul 2020 | Total Posts: 2
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10 Comments

  1. Kollipara sundaraiah says:

    A gst registered regular scheme dealer cancel of gst number.cancel of gst number after gstr-10 filed nil evc otp received after (error: invalid summary pay load) this message received.return status ready to filed.
    Question: how to submit producure in gstr-10 final return.

    1. AVII93 says:

      Hello Sir,

      Thanks to go through my article.

      Please follow the following steps:

      Step-1: Select final return in returns option.
      Step-2: Open final return GSTR-10
      Step-3: Click on the address for future reference and update the same and save.
      Step-4: Submit CA certificate if data filed in Table 8D.
      Step-4: Click on both tab “8A, 8B & 8C – Goods Details With Invoices” and 8D Goods without Invoices” even if no data.

      Step-5: Click on file retun then click refresh button on upper right corner. Then a tab ” Amount of tax payable and paid” will become editable.

      Step-6: Now you’ll get option to File GSTR10 in ” Amount of tax payable and paid” tab..

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