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GSTR-10 is the final return a taxpayer must file after their GST registration is cancelled or surrendered. It records the taxpayer’s closing stock and other relevant details on the day before cancellation and helps close the GST account cleanly.
GSTR-10 is the form used to submit a final return when a taxpayer’s GST registration has been cancelled or surrendered. The return mainly captures the stock of goods on hand (on the day immediately preceding cancellation), details of tax liabilities, and adjustments, if any. Filing GSTR-10 completes the statutory exit under GST and allows the tax authorities to record the closure.
You must file GSTR-10 within three months from either:
whichever is earlier. Missing this window invites late fees and interest — and in practice, authorities have issued limited-time windows or waivers in the past, so always check the GST portal for any temporary relief.
GSTR-10 applies to:
GSTR 10 is divided into 11 sections. While some sections are auto-populated at the time of system login, others need you to furnish information.
These sections are auto-populated at the time of system login -
Enter the date of GST registration cancellation as mentioned in the cancellation order.
Mention the unique reference number provided by the GST authorities in the cancellation order.
Specify the date on which the GST authorities issued the cancellation order.
Provide details of the closing stock held on the day your business operations ceased. You must also pay the input tax credit (ITC) applicable to such stock while filing this return.
Include details under the following categories:
Report the total tax payable, ITC reversal, and the tax paid through the electronic cash and credit ledgers, under each head—CGST, SGST, IGST, and Cess.
Enter a head-wise breakup of the interest and late fees payable and paid.
After entering all details, verify and confirm the accuracy of the information provided in GSTR-10.
Once the return is completed, digitally sign it using either a Digital Signature Certificate (DSC) or Aadhaar-based e-verification to authenticate your submission.
If you miss the due date:
GSTR-10 (Final Return): Filed once, after cancellation/surrender, to report closing stock and outstanding liabilities. It closes the taxpayer’s GST account.
Annual Return (GSTR-9): Filed annually by registered taxpayers (subject to eligibility) to reconcile yearly turnover and taxes. It’s a recurring compliance requirement and does not imply cancellation.
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GSTR-10 is the final return filed by a taxpayer whose GST registration has been cancelled or surrendered.
File within 3 months from the date of cancellation or the cancellation order, whichever is earlier.
No — GSTR-10 is a one-time final return. If you miss details, clarify them with the tax officer through the prescribed procedures.
The standard late fee seen in guidance is ₹200 per day (₹100 CGST + ₹100 SGST). Check the portal for the current cap or any waiver notifications.
Yes — interest is payable on any outstanding tax from the due date until actual payment.
You must report the value and description of goods held on the day before the date of cancellation.
File on the GST portal (www.gst.gov.in) using the Final Return (GSTR-10) option or via the offline JSON utility.
The tax officer may issue notices and pass a final order assessing tax, interest and penalty. Non-filing complicates closure and may block future interactions with the GST system.
From time to time authorities have issued limited relief windows or capped late fees for specific periods — always check the GST portal or official notifications for any current relief.
No. GSTR-10 is a final return on cancellation, while GSTR-9 is an annual return for active taxpayers.
