GSTR-10 Final Return Filing
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Final Return on GST Form 10
GST Form 10 is a final return that must be filed by taxpayers who have cancelled or surrendered their GST registration.
It provides details of stock held, tax payable, and outstanding liabilities at the time of GST cancellation to ensure proper closure under GST law.
Who Must Submit GST Form 10?
- Taxpayers whose GST registration has been cancelled by authorities
- Businesses that have voluntarily surrendered their GST registration
Who Is Not Required to File GST Form 10?
- Input Service Distributors (ISD)
- Non-resident taxable persons
- TDS/TCS deductors
Due Date for Filing GST Form 10
GST Form 10 must be filed within three months from the date of GST registration cancellation or the date of the cancellation order, whichever is later.
Information Required for GST Form 10
- Details of goods and capital assets in stock on the cancellation date
- Input tax credit involved in closing stock
- Tax payable on stock and capital goods
- Any outstanding or unpaid GST liability
How to File GST Form 10
- Log in to the GST portal using valid credentials
- Navigate to Returns → GST Form 10 (Final Return)
- Enter details of stock, tax payable, and liabilities
- Submit the form using DSC or EVC
- Acknowledgement is generated after successful submission
GST Form 10 Late Fee
The late fee for GST Form 10 is ₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum of ₹10,000.
Importance of Filing GST Form 10
Filing GST Form 10 is essential for proper closure of GST registration.
It helps prevent penalties, late fees, and future compliance issues after cancellation.