GSTR-10 –Filing GST Final Return

GSTR-10 is file on cancellation or surrender of GST registration. Thus, regular taxpayer register under this rule are no need to file GSTR 10. Only register persons under GST. Who have applied for surrender or cancellation of GST registration?

How to file GSTR-10 Final Return

Final return has to file only by those register taxable person. Who has applied for cancel of registration? Every person need to give final return under section 45.  You need to give such return in FORM GSTR-10 through Common Portal.

This has to file within three months of cancel date. GSTR-10 return form has to file by any taxpayer who opts for cancellation of GST registration. This form will contain below details.

Steps to file GST final return GSTR 10

  • Log in to GST Portal at
  • From Dashboard select Returns
  • GSTR 10 form will appear
  • Application Reference Number (ARN)
  • Cancel date of GST registration
  • Cancellation order of Unique ID
  • Cancellation order date
  • Amount of tax payable on closing stock

GSTR final Return Due date

GSTR-10 must file within 3 month of cancellation of GST registration. If GST registrations cancel on January then you can file GSTR-10 return on 31st March. Thus GSTR-10 is to file within 3 months from date of cancellation of GST registration.

What is penalty for not filing GSTR-10 return?

If taxpayer fails to file final GST return. Then notice will sent to taxpayer for not filing final return for registration cancel. After notice sent to taxpayer. Taxpayer has to provide 15 days period for filing return along with all documents. Also know more about what is GST in restaurant and hotels

Also, taxpayer fails to respond to notice or do not files GSTR-10 return. Then tax officer will pass final cancel order with GST along with interest or penalty. Thus, to avoid liabilities or litigation, it is important for taxpayer who has surrender or cancels your GST registration.

Hence, you now know complete process to file GST return 10. See GST Return filing Process in India. Also, you can know more details about extension of last date to file GST returns. Thus it is quite simple process to file GSTR 10 form under new GST taxes.

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