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File your GSTR-10 final return smoothly when closing a GST registration. We help you report pending liabilities, reconcile records, and complete the mandatory final return to avoid penalties and ensure a compliant GST cancellation process.
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What is GSTR 10?
GSTR-10 is a return required to be filed by taxpayers who have surrendered or cancelled their GST registration.GSTR-10 needs to be filed within three months from the date of cancellation or surrender of GST registration.
- GSTIN of the taxpayer
- Date of cancellation or date of registration
- Reason for cancellation or deregistration
- Signature and name of the authorised signatory
- Contact details of the authorized signatory
Benefits of filing GSTR-10 through IndiaFilings
IndiaFilings is the country's top online platform for business tax filing and one of the most trusted online filing services for GST returns. Filing GSTR-10 through IndiaFilings offers several advantages, making us a preferred choice for taxpayers.
Convenience
Filing GSTR-10 through IndiaFilings is a hassle-free process. Our user-friendly platform is simple to use, ensuring that the procedure is carried out efficiently and correctly.
Accuracy
IndiaFilings ensures accuracy by validating the data entered in the GST return forms to avoid mistakes when filing the return.
Time-Saving
IndiaFilings helps save time by allowing taxpayers to file their GSTR-10 return with just a few clicks. We send timely reminders to ensure the return is filed before the due date and ensure on-time delivery of filing-related documentation.
Professional Assistance
IndiaFilings offers round-the-clock support from experienced professionals who are available to assist with any queries or issues related to filing GSTR-10 returns.
Which documents are required to file GSTR-10?
Filing of GSTR-10 requires the following documents and details to be furnished:
Basic details
The taxpayer must provide their name, address, and GSTIN (Goods and Services Tax Identification Number).
Input Tax Credit (ITC) details
Details of ITC availed on goods and services in possession on the date of cancellation/surrender.
ARN of GST registration surrender application
The application reference number (ARN) is generated on the official GST portal after submitting the registration surrender/cancellation application.
Effective date of GST registration surrender/cancellation
Mention the effective date of cancellation or surrender of GST registration.
Unique ID of cancellation order
When a cancellation order is passed, authorities assign a unique ID to the taxpayer.
Letter of GST registration cancellation
A copy of the GST registration cancellation letter issued by the GST department.
Details of Inputs, Semi-Finished Goods, and Finished Goods
Provide details of inputs, semi-finished goods, and finished goods held on the cancellation date.
Tax paid details on Inputs, Semi-Finished Goods, and Finished Goods
Details of tax paid on inputs, semi-finished goods, and finished goods held on the cancellation date.
Details of stock in possession
Details of any stock in possession on the date of cancellation of registration.
GST liability
Mention GST liability on stock held as on the cancellation date, including any outstanding tax liability that needs to be paid.
GST payment challans
Copies of GST payment challans (if any) related to payment of GST liability.
Bank account details
Provide bank account details for any refund that needs to be claimed.
GSTR-10 Return Filing
Every registered taxpayer is required to file GST returns depending upon their type of registration, turnover, and other criteria. GSTR-10 is one such document used by businesses to file their final GST return. It is used to declare the closure or cancellation of registration of a GSTIN. This document helps inform the tax authorities about the cancellation of registration of the GSTIN and the deregistration of the taxpayer.
GSTR-10 must be filed by all taxpayers who have applied for GST registration but have not been granted the same. All registered taxpayers must also file GSTR-10 if they have cancelled their registration or have been cancelled by the tax authorities.
GSTR-10 is an essential document for businesses as it helps them to declare the closure or cancellation of registration of GSTIN. It is also important for the tax authorities to keep track of the taxpayers who have cancelled or deregistered their GSTIN.
What is GSTR-10?
GSTR-10 is a return required to be filed by taxpayers who have surrendered or cancelled their GST registration. It is also known as the Final Return. GSTR-10 needs to be filed within three months from the date of cancellation or surrender of GST registration.
GSTR-10 is a one-page document that contains the following details:
Who needs to file GSTR-10 return?
Every taxpayer who has cancelled or surrendered their GST registration must file GSTR-10. Even if the taxpayer has yet to conduct any business activities during the period between the date of cancellation and the date of filing GSTR-10, they are required to file the GSTR-10 return.
What is the time frame for filing GSTR-10 return?
GSTR-10 must be filed within three months (90 days) of the date of cancellation or deregistration. If it is not filed within this timeframe, the taxpayer may be liable to pay the penalty.
Note: This GSTR-10 return cannot be filed if the registration has been cancelled due to an order of the tax authorities. In such cases, the taxpayer must file a different return known as GSTR-11.
What is the GSTR-10 late fees for not filing the form on time?
If the taxpayer fails to file GSTR-10 within the due date, they are liable to pay GSTR-10 late fees of Rs.100 CGST and Rs.100 SGST per day, subject to a maximum of 0.25% of the taxpayer's turnover.
What advantages come with filing GSTR-10?
GSTR-10 is a return that needs to be filed by a taxpayer whose GST registration has been cancelled or surrendered. Filing GSTR-10 gives taxpayers access to several advantages.
Need help? Our experts can guide you end-to-end to ensure correct filing, timely submission, and smooth closure of GST registration.
FAQ's on GSTR - 10
Common questions about GSTR-10 final return, GST registration basics, due dates, and filing process.
However, PAN is not mandatory for GST registration of foreigners and foreign companies. For non-resident taxable persons, a GSTIN with a fixed expiry date is issued based on alternative documents proving existence.