When your GST registration is cancelled or surrendered, your compliance doesn’t end there. You need to file GSTR-10, the Final Return, to reconcile liabilities, stock, and ITC until your cancellation date. Skipping this step can lead to ₹200/day penalties, blocked refunds, and enforcement notices.
Here’s your clear, practical guide to understand, prepare, and file GSTR-10 stress-free.
📌 What is GSTR-10?
GSTR-10 is a Final GST Return that taxpayers must file after cancellation or surrender of GST registration. It reconciles your GST liabilities, ITC claimed, and stock as of the cancellation date to close your GST compliance.
✅ Who Must File GSTR-10?
You must file GSTR-10 if:
- Your GST registration is cancelled or surrendered.
- You are a regular taxable person under GST.
You are exempt from filing GSTR-10 if you are:
❌ A Composition Dealer
❌ An Input Service Distributor (ISD)
❌ A Non-Resident Taxable Person (NRTP)
❌ A TDS/TCS deductor under Sections 51/52
⏳ Due Date for GSTR-10 Filing
The due date for GSTR-10 is:
🗓️ Within 3 months from:
- The date of cancellation, or
- The date of the cancellation order,
whichever is later.
⚠️ Late Fees & Penalties
Missed the GSTR-10 deadline? Here’s what happens:
🚩 A notice is issued to file GSTR-10 within 15 days.
🚩 If you ignore this, the officer can finalise cancellation and calculate your dues.
🚩 Penalty: ₹200/day (₹100 CGST + ₹100 SGST), capped at 0.25% of your turnover in the state.
Example: If your state turnover is ₹1 crore, your maximum late fee cap will be ₹25,000 under CGST and ₹25,000 under SGST.
📋 What Should You Include in GSTR-10?
Your GSTR-10 must include:
✅ Basic Details: GSTIN, legal name, trade name, address.
✅ Cancellation Details: Date, reference/order ID.
✅ Closing Stock: Inputs, outputs, semi-finished goods, capital goods.
✅ ITC Claimed: Reversal of unutilised credits on stock.
✅ Outward Supplies: Up to the cancellation date.
✅ Tax Dues, Interest, Penalties: Any pending liabilities.
✅ Certification: CA/cost accountant certification may be required for stock valuation in certain cases.
🧭 How to File GSTR-10: Step-by-Step
1️⃣ Log In:
Visit the GST portal → Services → Returns → Final Return (GSTR-10).
2️⃣ Choose Filing Method:
- Prepare Online, or
- Upload JSON via offline utility.
3️⃣ Fill the Form:
✅ Stock details
✅ Outward supplies
✅ ITC reversals
✅ Pending tax dues
4️⃣ Review:
Preview your draft and cross-check entries.
5️⃣ Payment:
Pay any outstanding tax liability via challan using your electronic cash/credit ledger.
6️⃣ Submit:
File using DSC or EVC, generate ARN (Acknowledgement Reference Number).
7️⃣ Download:
Save the filed GSTR-10 PDF and confirmation for your records.
⚠️ Common Pitfalls to Avoid
🚫 Skipping GSTR-9 if applicable: GSTR-10 does not replace your annual GSTR-9 filing if your turnover mandates it.
🚫 Under-reporting stock or ITC reversal: This can trigger evasion notices.
🚫 Missing the 3-month deadline: Daily penalties apply post-deadline.
🚫 Ignoring the 3-year rule: From July 2025, returns older than 3 years become time-barred and cannot be filed.
🛡️ Why Filing GSTR-10 on Time Matters
✅ Closes your GST liabilities with a final settlement.
✅ Prevents penalties and interest accumulation.
✅ Avoids enforcement notices and future compliance issues.
✅ Ensures a clean compliance trail for your business records and audits.
✅ Prevents time-barred filing issues under the 3-year rule from July 2025.
🗓️ Time-Bar Cutoff: What You Need to Know
GST returns older than 3 years past due cannot be filed from July 2025 onwards.
If your GST cancellation occurred before this cutoff, file your GSTR-10 immediately to avoid non-compliance.
📌 TL;DR Table for Quick Reference
| Topic | Details |
|---|---|
| Who Files? | Regular taxpayers post-cancellation |
| Exemptions | Composition, ISD, NRTP, TDS/TCS deductors |
| Due Date | 3 months from cancellation/order |
| Penalty | ₹200/day (₹100 CGST + ₹100 SGST) |
| Mandatory Data | Cancellation details, stock, ITC reversals, tax dues |
| Certification | CA certificate may be required for valuation |
| Payment | Through challan via electronic ledger |
| Compliance Caveat | Cannot file after 3 years from due date |
🚀 Next Steps: File Your GSTR-10 Smoothly
✅ Check your cancellation/order date.
✅ Gather documents: stock statements, ITC records, cancellation orders.
✅ Calculate pending liabilities and ITC reversal.
✅ File GSTR-10 within 3 months using the GST portal.
✅ Certify stock valuation if required.
✅ Pay pending dues and file using DSC/EVC.
✅ Download your ARN and keep records for at least 3 years.
✅ Wrapping Up: Stay Clean, Stay Compliant
Filing GSTR-10 is not optional if your GST registration is cancelled or surrendered. It’s your final closure with GST authorities, ensuring you:
✔️ Avoid penalties and interest.
✔️ Close pending liabilities cleanly.
✔️ Remain audit-ready.
✔️ Protect yourself from time-barred compliance issues.
By handling your GSTR-10 filing diligently, you safeguard your business’s reputation while aligning with India’s evolving GST framework.
For more information on GST & other taxation related topics, visit bizconsulting.io.
