CA Reetika Jain

Introduction

A taxable person whose GST registration is cancelled or surrendered has to file a return in Form GSTR-10 called as Final Return. This is statement of stocks held by such taxpayer on day immediately preceding the date from which cancellation is made effective.

This return is intended to provide details of ITC involved in closing stock (including inputs and capital goods) to be reversed/ paid by the taxpayer.

Due Date to file GSTR 10

GSTR 10 should be filed within three months of the date of cancellation or date of order of cancellation, whichever is later.

Latest Notification: Taxpayers whose registration has been cancelled by the proper officer on or before September 30, 2018, shall be required to furnish the final return in Form GSTR-10 till December 31, 2018

Who needs to file GSTR 10

Form GSTR-10 is required to be filed by every taxpayer except:

(i) Input Service Distributor

(ii) Non-resident taxable persons

(iii) Persons required to deduct TDS u/s 51

(iv) Persons paying tax u/s 10 (Composition Taxpayer)

(v) Persons required to collect TCS u/s 52

Penalty for non-filing of GSTR 10

  • If a taxpayer fails to file final GST return, then a notice for not filing the final return will be sent to that registered person. The person will be given 15 days time for filing the return with all the documents required
  • If the taxpayer fails to respond to the tax notice or does not file the GSTR-10 return, then the tax officer would pass the final order of cancellation with the amount of GST tax payable along with interest or penalty.

Steps to file GSTR 10

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials.

3. Click the Services > Returns > Final Return command.

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Details to provide in GSTR 10

The following details must be provided in GSTR-10:

1. GSTIN

2. Legal Name

3. Business Name

4. Address

5. Application Reference Number (ARN): Application for surrender

6. Effective Date of GST registration surrender/cancellation

7. Whether cancellation order has been passed

8. Unique ID of cancellation order

9. Date of Cancellation Order

10. Certificate of practicing chartered accountant or cost accountant, if applicable

11. Closing Stock held on date of surrender or cancellation

  • Inputs as such
  • Inputs in semi-finished goods
  • Inputs in finished goods
  • Input services
  • Capital goods

12. Amount of tax payable on closing stock

13. Verification

FAQ’s on GSTR 10

Q1. Difference between Final Return and 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

Q2. Is it mandatory to file Form GSTR-10?

Yes

Q3. 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.

Q4. Pre-conditions for filing Form GSTR-10?

Pre-conditions for filing of Form GSTR-10 are:

1. Valid User ID and password.

2. Applied for cancellation of registration and order has been issued for cancellation of registration or in case of suo-moto cancellation by tax authorities, an order has been issued for cancellation of registration.

Q5. 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.

Q6. Can I file Form GSTR-10 after discharging partial liability?

You cannot file Form GSTR-10 without discharging full liabilities as declared in this Return.

Q7. Can I revise GSTR 10?

Final Return/ Form GSTR-10 cannot be revised once filed.

Q8. What are the modes of signing Form GSTR-10?

You can file Form GSTR-10 using DSC or EVC. (The GST Portal accepts only PAN based Class II and III DSC).

Q9. Can I preview Form GSTR-10 before filing?

Yes

Q10. Can I file nil return in Form GSTR-10?

Yes

Q11. 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.

Q12. Can adjustment of liabilities is allowed for the payment which were made at the time of filing of form REG-16 (Application for Cancellation of Registration)?

Yes, if any amount were paid at the time of filing application for cancellation of registration (Form REG-16), then such amount will be reduced from your liability to be payable at the time of filing of Final return (FORM GSTR-10) and will be displayed in Table 9 & 10 (Amount of tax payable and paid).

I hope you all like my article. For any clarification mail me at ca.reetikajain@gmail.com please share your valuable comments and feedback.

Author Bio

Qualification: CA in Job / Business
Company: ca.reetikajain@gmail.com
Location: New Delhi, IN
Member Since: 28 Nov 2018 | Total Posts: 6
Follow me on Youtube Channel : "careetikajain" https://www.youtube.com/c/careetikajain View Full Profile

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43 Comments

  1. AS says:

    My GSTR10 due soon. CA certificate upload and information not getting saved and goes blank after some time. Also, invoices uploaded under 8D: Without GST/CX/VAT without invoice shows “Pending records” for days. They dont get reflected in main window with total tax values. No of records for 8d shows zero although invoices are loaded. Any assistance will be appreciated.

  2. tanvi agarwal says:

    mam,
    my gst was cancelled in march 2019 and i was unaware of it so i was still purchasing goods on that gst no untill i was aware of it till aug 2020….when i got to know about it i filled all my gst till march’19 now i have to file my gst form 10 but i am very confused regarding the tax and the penalty ….please tell me about it

      1. Mohammed Hussain says:

        Hello Madam,
        I used to run a partnership firm and have done GST cancelation online and recently it was approved then I have successfully filed GSTR-10. Please let me know whether I have to file any other form ? Please advise, awaits for your confirmation.

  3. Brijesh Pandey says:

    If cancellation is due to trasnfer of Business, then why we need to pay for the ITC alerady availed on stock lying at the time of cancellation.

  4. harikrishnan says:

    filled cancellation request but unaware about the gstr 10, now when came to know about gstr10, in site a penalty of rs 10000/- showing, is their any possibility of gstr10 late fee wavier,

  5. Dilraj Gurjar says:

    Sir maine mera gst cancel kar diya aur mai ab final return bharna chahta hun lekin abhi mera gstr 3b reh raha hai 2 mahine to kya mujhe pehle gstr 3b bharna chahiye ya phir mujhe direct gstr 10 final bhar dena chahiye please comment mai jarur bataye sir

  6. Rahul Sood says:

    My GST is cancelled but I could not file GSTR 10 in time because I did not receive any notice or any other kind of communication from the department and I was unaware about it. Do I have to file other GSTR forms like GSTR 1, GSTR 3 etc? What can I do to file GSTR 10 without any penalty?

  7. Seema says:

    My GST cancellation order recd in Jan 2018. Was not aware of Form 10. No notice or intimation recd. Now when I try to file it ask for Rs 10000 as penalty. What is the best course of action. Will this Rs 10k increase ?

  8. Ayush Chhapolika says:

    I haven’t filed GSTR 10 for my clients neither I got a notice from the department for filing such form and now when I am about to file GSTR 10 its showing 10000 late filing penalty. What to do in this case?

  9. Prashant Shukla says:

    If GSTR-10 not file since 1 year after issuing cancellation order then what is late fees penalty amount? If Maximum is 10000, Then up to how much time i have right to file GSTR-10 with this late fees of INR 10000. or late fee increase at any stage?
    Order cancellation date is 21.06.2018.
    Please provide Maximum Date for filing GSTR-10 with late fees 10000/-

  10. ओम प्रकाश जोशी says:

    GSTR 10 फ़ाइनल रिटर्न में सी ए सर्टिफिकेट जरूरी हैं यदि हैं तो इसका फॉर्मेट क्या हैं ?

      1. Seema says:

        Unable to view your article so maybe I have duplicated the Q. Recd gst cancellation in Jan 2018. Was unaware of form 10. No notice or intimation recd.Now asking for penalty of 10000. Is this max or will it increase ? What is the best course of action

        1. MANOJ SHARMA says:

          IF ANYONE DOES NOT HAVE ANY STOCK AT THE TIME OF CANCELLATION ,WHEHER HE HAS TO FILE NIL RETURN AND IF NOT FILED WHAT IS THE PENALTY

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