GSTR-10 Final Return: Due Date, Applicability, Turnover Limit, Format, Eligibility, Rules
Filing the GSTR-10 or Final Return is a critical step for businesses that have opted for Goods and Services Tax (GST) cancellation or have ceased operations. Many taxpayers struggle with understanding when this return is required, what details to include and the deadlines involved. Missing the due date or providing incorrect information can lead to penalties and legal complications, making compliance a challenge. Clear guidance on applicability, turnover limits, format, eligibility and rules is important to ensure a smooth closure of GST accounts. Understanding these requirements helps businesses complete their final return accurately, avoiding unnecessary fines and complications.
What is GSTR-10?
GSTR‑10 is the final GST return that a taxpayer is required to file following the cancellation or surrender of their GST registration. It serves as the official closure of the GST account and provides a summary of all outstanding transactions, including closing stock and remaining tax liabilities. Filing GSTR‑10 ensures that all pending GST obligations are duly settled prior to the termination of registration. This return must be submitted within three months from the date of cancellation or from the effective date of the cancellation order, whichever is later.
Who Should File GSTR-10: Applicability and Turnover Limit?
The GSTR-10 filing requirement applies specifically to regular taxpayers who have opted to cancel their GST registration or had their registration cancelled by the authorities. It is not an optional filing but a mandatory compliance procedure to settle tax liabilities.
However, certain categories of registered persons are exempt from filing GSTR-10. These include:
- Input Service Distributors (ISD)
- Non-resident taxable persons
- Composition taxpayers (who file GSTR-4)
- Persons required to deduct tax at source (TDS) under Section 51
- Persons required to collect tax at source (TCS) under Section 52
Unlike other returns, there is no specific turnover limit for GSTR-10. Any eligible taxpayer whose registration is cancelled must file this return, regardless of their annual turnover or whether they have conducted business during the period.
Also Read: GSTR-5 Filing Guide for Non-Resident Taxpayers
GSTR-10 Due Date and Filing Timeline
Timely compliance is essential to avoid penalties. The GSTR-10 due date is determined by the later of the cancellation date or the date of the cancellation order.
According to the GST law, the return must be filed within three months from:
- The date of cancellation of the GST registration or
- The date of the order of cancellation.
For example, if the effective date of GST registration cancellation is 1st January 2026 and the taxpayer receives the official cancellation order on 5th January 2026, the business is required to file GSTR-10 on or before 5th April 2026.
Step-by-Step Guide on How to File GSTR-10
Filing the final return may appear complex; however, the GST portal provides a structured and user-friendly process.
- Log in to the GST Portal: Access the official GST portal using valid credentials.
- Navigate to Services: Go to the 'Services' tab, select 'Returns' and click on 'Final Return'.
- Prepare Online or Offline: Taxpayers can choose to prepare the return online or use the offline utility if the data volume is high.
- Enter Details: Fill in the required sections, specifically regarding the address for future correspondence and the details of inputs and capital goods held in stock.
- Calculate Tax: The portal will compute the tax payable based on the stock details entered. If ITC reversal is required, it must be paid through the electronic cash or credit ledger.
- Preview and Verify: Always preview the draft to ensure accuracy.
- File with DSC/EVC: Submit the return using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC). An Acknowledgement Reference Number (ARN) will be generated upon successful submission.
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Also Read: Everything you need to know about Business Loan
Details Required in GSTR-10 Form
The GSTR-10 format comprises various sections that capture detailed information about the taxpayer and their closing stock. The form is divided into 11 sections, some of which are auto populated while others require manual input.
| Section No. | Details Required | Description |
| 1-4 | Basic Details | GSTIN, Legal Name, Business Name and Address (Auto-populated). |
| 5 | Date of Cancellation | Date of order or effective date of cancellation. |
| 6 | Unique ID of Cancellation Order | Reference number of the cancellation order. |
| 7 | Date of Order | Date when the cancellation order was passed. |
| 8 | Inputs/Capital Goods Details | Details of stock held, including invoices, description, quantity and value. |
| 9 | Tax Payable & Paid | Calculation of tax liability and ITC reversal details. |
| 10 | Interest, Late Fee Payable | Details of any interest or late fees due. |
| 11 | Verification | Declaration certifying the information is correct. |
GSTR-10 Late Fees and Penalties
Filing the return after the due date attracts GST-10 late fees. The late fee structure ensures businesses adhere to the timelines provided by the GST Council.
The late fee for the delay is charged at:
- ₹100 per day under the CGST Act.
- ₹100 per day under the SGST Act.
- Total: ₹200 per day.
There is a cap on the penalty, but ignoring the filing can result in a notice from the department. Continued non-compliance typically results in legal action or the recovery of dues from the assets of the taxpayer. Therefore, it is critical to adhere to the deadline to avoid unnecessary GSTR-10 late fees.
Common Mistakes to Avoid While Filing GSTR-10
Errors during the filing process can lead to rejection or demand notices. Here are common mistakes to avoid during GSTR-10 filing:
- Inaccurate closing stock reporting: Ensure all stock values are correct. Wrong figures can trigger GST notices.
- Delay in reversing ITC: Input Tax Credit not reversed on time can result in liabilities. Check all ITC adjustments before filing.
- Missing or incorrect cancellation details: Always enter the correct date and reason for GST registration cancellation. Missing info can lead to rejection.
- Filing without full tax liability discharge: Ensure all pending taxes are paid and reflected accurately. Filing without settling dues invites penalties.
Double-checking these points makes your GSTR-10 filing smoother and keeps your GST record clean.
Final Thoughts
The final GSTR-10 return marks the last compliance step for any business exiting the GST framework. It ensures that no tax benefits are retained on goods that will no longer be used for taxable supplies. By adhering to due dates, accurately reporting stock and paying the required dues, taxpayers can avoid legal hassles and late fees. Whether closing a business or restructuring, completing this final milestone carefully is key to financial peace of mind.
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FAQs
Q.1. Is GSTR-10 filing mandatory for all cancelled GST registrants?
A. It is mandatory for all regular taxable persons whose registration has been cancelled or surrendered. Exceptions include composition dealers and non-resident taxable persons.
Q.2. Can I file GSTR-10 without filing GSTR-1 and GSTR-3B for the same period?
A. All pending returns (GSTR-1 and GSTR-3B) up to the date of cancellation must be filed before submitting GSTR-10.
Q.3. What happens if I miss the GSTR-10 due date?
A. Missing the due date attracts a late fee of ₹200 per day (₹100 CGST + ₹100 SGST) and may lead to a notice from the tax department.
Q.4. Can I file a nil GSTR-10 return?
A. If you do not have any stock (inputs or capital goods) on the date of cancellation, you can file a nil return.
Q.5. Can I revise GSTR-10 after submission?
A. The GST portal does not currently allow revisions to GSTR-10 once it has been filed. Ensure all details are accurate before submission.
Q.6. Is there any offline method to file GSTR-10?
A. Taxpayers can use the GST offline tool to prepare stock details, then upload the JSON file to the GST portal to complete the filing.
Disclaimer:
The content presented on this page, including images and factual information, is intended solely as a summary derived from publicly available sources. GHFL/GFL (“Company”) does not claim ownership of such information, nor does it represent that the Companies have exclusive knowledge of the same. While efforts are made to ensure accuracy, there may be inadvertent errors, omissions, or delays in updating the content. Users are strongly encouraged to independently verify all information and seek expert advice where necessary. Any decisions made based on this content are solely at the discretion and responsibility of the user. Godrej Capital and its affiliates assume no responsibility for any loss or damage that may result from the use of or reliance on the information provided herein.
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