Filing of GSTR-10


Any taxpayer whose GST registration has been cancelled or surrendered is required to file GSTR-10. This return is also called Final Return. A taxpayer is supposed to file GSTR-10 within three months from the date of cancellation or date of cancellation order whichever is later.
For Eg: – If the cancellation date of GSTR-10 is 1st May 2018, then the taxpayer will have to file this form by 31st July 2018.

Who is supposed to file GSTR-10?
This form is required to be filed by those taxpayers whose registration under GST or Goods and Services Tax has been cancelled or surrendered. The regular taxpayers registered under GST are not supposed to file this return.

Difference between Final and Annual Return
Generally, annual return is filed by the normal taxpayers who are registered under GST. Annual return is filed annually in form GSTR-9. Final return is supposed to be filed by the taxpayers whose registration has been cancelled or surrendered in Form GSTR 10.

What the penalty for not filing GSTR-10 on time?
If a taxpayer fails to file GSTR-10, then he/she will receive a notice from the department. The person will be given 15 days for providing the return with all the documents required. After receiving the notice, if a taxpayer fails to file the return, then, in that case, the tax The final will pass the final order for cancellation with the amount of tax payable along with the penalty.
What are the required details to file GSTR-10?
GSTR-10 is mainly divided into 10 sections, here are a couple of the sections that are auto-populated at the time od system login: –
2. Legal Name
3. Business Name
4. Address
Following are the sections under which taxpayers are supposed to provide their information: –
5. Application Reference Number or ARN: It is supposed to be filed by the taxpayer, which will be communicated to the taxpayer when the cancellation order will be passed.
6. Effective Date of Surrender/ Cancellation: Cancellation or date of surrender of the GST registration should be mentioned that is contained in the order.
7. Whether cancellation order is passed: Taxpayer is required to mention whether the return is being filed on the basis of cancellation order or on a voluntary basis.
8. If Yes, Unique ID of Cancellation order: At the time of cancellation, the taxpayer will be provided a unique ID.
9. Date of Cancellation Order: This date is the one on which GST Registration cancellation order was passed by the tax authorities.
10. Particulars of Closing Stock: In this section, the taxpayer is supposed to mention the details of the closing stock that was held by him/ her at the time of ceasing the business. Any amount of credit lying in such stock needs to be paid along with this return.
To know more about GST and other taxes click here

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  1. Hey All India ITR Team,

    This is probably the best, most concise guide I have ever seen on GSTR 10 Filing.
    Very Useful and Informative guide.

    Being CA by profession I have seen people are so confused about GST Returns especially when there are so many 11 types of GST Returns out there!

    I am looking forward to reading articles from now on.

    Keep up the good work.


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