CA Reetika Jain
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.
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|
Form GSTR-10 is required to be filed by every taxpayer except:
(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
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.
The following details must be provided in GSTR-10:
2. Legal Name
3. Business Name
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
12. Amount of tax payable on closing stock
Filed by every registered person under GST and once a year in Form GSTR-9
Filed by the persons whose registration has been cancelled or surrendered in Form GSTR-10
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.
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.
Yes. Your log in will remain active for the remaining activities required to be fulfilled after cancellation.
You cannot file Form GSTR-10 without discharging full liabilities as declared in this Return.
Final Return/ Form GSTR-10 cannot be revised once filed.
You can file Form GSTR-10 using DSC or EVC. (The GST Portal accepts only PAN based Class II and III DSC).
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.
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).
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