FORM GSTR-10: A Complete Guide to the Final Return for Cancelled Taxpayers

By following the step-by-step process outlined in this guide, taxpayers can successfully file Form GSTR-10 and meet their compliance obligations.

Form GSTR-10 is a statement of stocks held by a taxpayer on the day immediately preceding the date of cancellation of their Goods and Services Tax (GST) registration. It is a mandatory document that must be filed by all taxpayers who have opted for the cancellation of their GST registration or are closing down their business.

In the realm of goods and services tax (GST), Form GSTR-10 holds significant importance for cancelled taxpayers. It serves as the final return that needs to be filed by those taxpayers who have ceased their business operations or have their GST registration cancelled. This article aims to provide a comprehensive understanding of Form GSTR-10, its significance, and the step-by-step procedure to file it. Let’s delve into the specifics of this crucial document.

What is Form GSTR-10?

Form GSTR-10, also known as the Final Return, is a document that must be furnished by taxpayers whose GST registration has been cancelled. It is filed once and only when the taxpayer ceases their business operations entirely or when the GST officer cancels their registration.

The Significance of Form GSTR-10

Form GSTR-10 plays a crucial role in the GST ecosystem as it provides the final summary of all the taxable supplies made, tax liability, tax paid, and input tax credit remaining, if any, before the taxpayer’s registration is cancelled. It allows the tax authorities to ascertain the ultimate tax liabilities and facilitates the smooth closure of the taxpayer’s GST account.

How to File Form GSTR-10

Filing Form GSTR-10 involves a streamlined process that can be completed by following these steps:

Step 1: Access the GST Portal

To initiate the filing process, log in to the GST portal using your credentials.

Step 2: Navigate to the ‘Services’ Tab

Once logged in, click on the ‘Services’ tab located on the dashboard.

Step 3: Select ‘Returns’ and Click on ‘Final Return’

Under the ‘Services’ tab, choose the ‘Returns’ option from the drop-down menu, and then select ‘Final Return’ from the subsequent options.

Step 4: Fill in the Details

Enter the required details in the form, such as the financial year for which the final return is being filed and the date of cancellation of registration.

Step 5: Submit the Form

Carefully review the details entered, make any necessary amendments, and click on the ‘Submit’ button to file Form GSTR-10.

Important Points to Note

  • Form GSTR-10 must be filed within 3 months from the date of cancellation of registration or the date of order of cancellation, whichever is later.
  • It is important to ensure that all the details provided in the form are accurate and complete.
  • Once the form is filed, a Confirmation Reference Number (CRN) will be generated, serving as proof of successful filing.

Form GSTR-10 holds significant importance for cancelled taxpayers, marking the final step in the GST compliance journey. By providing a comprehensive summary of tax liabilities and input tax credit, it facilitates the smooth closure of the taxpayer’s GST account.

Purpose of Form GSTR-10

The purpose of Form GSTR-10 is to ensure that all stocks held by a taxpayer on the day of cancellation of their GST registration are accounted for and that the taxpayer has paid all applicable taxes on these stocks. This helps to prevent tax evasion and ensures compliance with the GST laws.

Who is required to file Form GSTR-10?

Form GSTR-10 is required to be filed by all taxpayers who have opted for the cancellation of their GST registration or are closing down their business. This includes taxpayers who have voluntarily surrendered their GST registration, taxpayers whose GST registration has been canceled by the tax authorities, and taxpayers who are discontinuing their business operations.

Due date for filing Form GSTR-10

Form GSTR-10 must be filed within three months from the date of cancellation of the GST registration or the date of closing down the business, whichever is later.

How to file Form GSTR-10

Form GSTR-10 can be filed electronically on the GST portal. To file Form GSTR-10, taxpayers will need to follow these steps:

  1. Login to the GST portal.
  2. Go to the “Returns” tab.
  3. Select “Final Return” from the dropdown menu.
  4. Click on “File GSTR-10” button.
  5. Enter the required information and upload the necessary documents.
  6. Submit the form.

Penalties for late filing of Form GSTR-10

If a taxpayer fails to file Form GSTR-10 by the due date, they will be liable for a penalty of Rs.100 per day of delay.

Important points to note

  • Taxpayers must file Form GSTR-10 even if they do not have any stocks on hand on the day of cancellation of their GST registration.
  • Taxpayers must file Form GSTR-10 even if they have already filed their final return under GST Form GSTR-9.
  • Taxpayers must ensure that all information provided in Form GSTR-10 is accurate and complete.

Understanding the procedure and complying with the filing requirements is crucial to ensure a seamless exit from the GST regime. By following the step-by-step process outlined in this article, taxpayers can successfully file their Form GSTR-10 and fulfill their compliance obligations.


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