GSTR-10 Filing - Final GST Return Due on Cancellation

GSTR-10 is a type of GST return that must be filed by persons registered under GST upon cancellation or surrender of GST registration.

Quick summary: GSTR-10 is not a routine GST return. It is a final return filed only when GST registration is cancelled or surrendered.

Who should file GSTR-10?

Any taxpayer who has cancelled or surrendered GST registration is required to file GSTR-10. Regular taxpayers do not file GSTR-10. It is applicable only to persons registered under GST who have applied for surrender or whose registration has been cancelled.

What is the due date for filing GSTR-10?

GSTR-10 must be filed within 3 months from the date of cancellation of GST registration. For example, if the GST registration is cancelled on 1st January, then the due date for filing the final return would be 31st March.

You can also refer to the filing page here: GSTR-10 Final Return Filing.

What information should be provided in GSTR-10?

The following details are generally required in the final GST return:

GSTIN of the taxpayer
ARN of GST registration surrender application
Effective date of GST registration surrender / cancellation
Whether GST cancellation order has been passed
Unique ID of cancellation order
Date of cancellation order
Closing stock held on the date of surrender or cancellation
Inputs in semi-finished goods
Inputs in finished goods
Input services
Capital goods
Amount of tax payable on closing stock

A sample GSTR-10 return is shown below:

Sample GSTR-10 final return format screenshot

What is the penalty for not filing GSTR-10?

If a taxpayer fails to file the final GST return, a notice for non-filing of final return upon cancellation of registration may be issued.

After the notice is issued, the taxpayer is usually given 15 days to file the return along with required documents. If the taxpayer fails to respond or does not file GSTR-10, the tax officer may pass a final cancellation order along with GST liability, interest, or penalty.

To avoid unnecessary litigation and liabilities, taxpayers whose registration is surrendered or cancelled should file GSTR-10 within the prescribed time.

Pre-conditions for filing Form GSTR-10

Given below are the pre-conditions for filing Form GSTR-10:

The taxpayer must possess a valid user ID and password.
The taxpayer should have applied for cancellation of registration and an order should have been issued for cancellation, or the registration should have been cancelled suo moto by tax authorities.

Exemptions from filing Form GSTR-10

Form GSTR-10 need not be filed by the following persons:

Input Service Distributor
Non-resident taxable persons
Persons required to deduct tax at source (TDS) under Section 51
Composition taxpayers paying tax under Section 10
Persons required to collect tax at source (TCS) under Section 52

Creating and filing details in Form GSTR-10

Below is the step-by-step process to create and file details in Form GSTR-10.

Step 1: Login to the portal

The taxpayer has to log in to the official GST portal.

Step 2: Enter the credentials

Enter the username and password.

Step 3: Click Final Return

From the Services tab, select Returns and click Final Return.

Step 4: Click Prepare Online

Choose Prepare Online if you want to prepare the return directly on the GST portal.

Prepare online option in GSTR-10 filing dashboard

Step 5: Enter the address

Enter the address for future correspondence. If cancellation was filed in Form REG-16, details may be auto-populated.

Step 6: Click Save

After entering the address, click the Save button.

Success message after saving address in GSTR-10

Step 7: Enter Chartered Accountant or Cost Accountant details

If applicable, enter details under Particulars of Certifying Chartered Accountant or Cost Accountant:

Name of the certifying accounting firm
Name of the certifying Chartered Accountant / Cost Accountant
Membership number of the certifying firm
Date of the certificate issued by the certifying firm

Step 8: Attach the documents

Upload the scanned copy of the certificate.

Step 9: Click Save CA

Save the CA / Cost Accountant details after upload.

CA or Cost Accountant details upload section in GSTR-10

Success message after saving CA details in GSTR-10

Step 10: Enter details in various tiles

Below are the steps for entering goods details with and without invoices.

Goods Details With Invoices

To add goods details with invoices, click the Goods Details With Invoices tile.

Click Add Details.

Add details button for goods with invoices in GSTR-10

Select the appropriate regime from the Registered Under dropdown list.

Registered under dropdown in GSTR-10 invoice details

Supplier registered in GST regime

If supplier is registered under GST, provide:

GSTIN
Invoice / Bill of Entry number
Invoice / Bill of Entry date
Goods details
Click Add
Click Save

Invoice details form for supplier registered under GST

Success message after adding GST invoice details in GSTR-10

Supplier registered in CX / VAT regime

Enter CX / VAT registration number
Enter Invoice / Bill of Entry number
Select Invoice / Bill of Entry date
Enter goods details
Click Add and Save

Invoice details form for supplier registered under CX or VAT

Success message after adding CX or VAT invoice details in GSTR-10

GSTR-10 dashboard showing invoice records summary

Goods Details Without Invoices

To add goods details without invoices, click the Goods Details Without Invoices tile.

For goods with GSTIN / CX / VAT:

Click the With GSTIN / CX / VAT tab
Click Add Details

Add details option under goods without invoices with GSTIN CX VAT

Select the correct supplier registration type.

Supplier registration type selection for goods without invoices

Supplier registered in GST regime

Enter GSTIN
Enter Invoice / Bill of Entry number
Select invoice date
Enter goods details
Click Add
Click Save

GST supplier details form under goods without invoices in GSTR-10

Success message after saving GST supplier details without invoice in GSTR-10

Supplier registered with CX / VAT regime

Enter the CX / VAT registration number
Enter goods details
Click Add
Click Save

CX VAT supplier goods details form without invoices in GSTR-10

Success message after saving CX VAT details without invoice in GSTR-10

Without GSTIN / CX / VAT

Select the Without GSTIN / CX / VAT tab.

Then click Add Details.

Add details form for goods without GSTIN CX VAT in GSTR-10

Enter the following details:

Serial number
Goods type
Description of goods
UQC
Total quantity
Total taxable value of outward supply
Integrated tax, central tax, and state/UT tax details

Form fields for entering goods without GSTIN CX VAT in GSTR-10

Success message after adding goods without GSTIN CX VAT in GSTR-10

Dashboard summary for goods without invoices in GSTR-10

Previewing Form GSTR-10

Step 11: Preview the form

Click Preview Draft GSTR-10 to download the draft summary PDF for review.

The draft PDF appears on the screen with a draft watermark.

Step 12: Click Proceed to File

Click Proceed to File. The portal processes the request and updates the status after refresh.

Proceed to file request received message in GSTR-10

Step 13: Click Amount of Tax Payable and Paid

When the form is ready to file, open the Amount of Tax Payable and Paid tile.

Amount of tax payable and paid tile in GSTR-10

Cash and credit ledger balance screen in GSTR-10

Step 14: Click Create Challan

If the ledger balance is insufficient to offset liabilities, click Create Challan for the remaining amount.

The portal auto-populates the total challan amount.

Step 15: Select payment mode

Choose one of the available payment modes: e-payment, over the counter, or NEFT/RTGS.

Step 16: Click Generate Challan

Generate the challan to complete payment for any outstanding liability.

Generated GST challan for GSTR-10 payment

Payment modes include:

Net Banking: Redirects to bank portal for payment and returns to GST portal after completion.
Over the Counter: Print challan and pay via cash, cheque, or demand draft at the selected bank.
NEFT / RTGS: Print challan and mandate form, then complete payment through the bank.

If the available balance in Electronic Cash Ledger / Credit Ledger is equal to or greater than the required liability, the taxpayer can offset the liability directly. The portal may auto-populate credit utilization and references to previous amounts paid.

Electronic cash and credit ledger utilization screen in GSTR-10

Step 17: Click Preview Draft GSTR-10 again

Review the summary page again before final filing.

Preview draft GSTR-10 button before final filing

Filing Form GSTR-10

Follow these steps to file Form GSTR-10:

Select the Declaration checkbox.
Select the Authorized Signatory from the dropdown list.
Click File GSTR-10.

File GSTR-10 button on final filing screen

Step 4: Click Yes on the confirmation screen.

Submit application page for GSTR-10 filing

Step 5: File with DSC or EVC.

File with DSC: Select the certificate and click Sign.
File with EVC: Enter the OTP sent to the registered mobile number and email ID, then validate it.

Once successfully filed, the portal displays a success message along with the ARN and changes the status of the form to Filed.

Success message and ARN generated after GSTR-10 filing

After successful filing:

The portal generates an ARN for Form GSTR-10.
The taxpayer receives SMS and email confirmation.
Electronic Cash / Credit Ledger and Electronic Liability Register are updated after set-off.
The filed return becomes available for record search and tax officials.

Download filed return

Step 6: Click Preview Final GSTR-10 to download the filed return.

The downloaded PDF contains the final filed return watermark.

Need help with GST compliance? If your GST registration has been cancelled or surrendered, make sure GSTR-10 is filed correctly and on time to avoid notices, penalties, and unnecessary follow-up from the department.