Here is the complete GSTR 10 Final Return, online Filing process with pdf and Excel Format under GST. Know what is GSTR 10 Return under GST. Similarly, know how to file GSTR 10 after the cancellation of GST Registration.
What is GSTR 10?
The GST Registered person who cancels his registration shall file GSTR 10 return under GST. This is applicable even if the registration is surrendered. Similarly, GSTR 10 is also called a Final return under GST.
The GSTR 10 is a statement of stock in hand by the taxpayer on the day immediately after the cancellation of the registration is effective. The GSTR 10 return must be filed within three months of cancellation. Similarly, the return also provides the details of the input tax credit involved in the closing stock as of the date of cancellation. Thus, the taxpayer needs to reverse and pay the input tax credit on Raw materials and capital goods.
Who Needs to File this Final Return?
The taxpayer shall file the GSTR 10 final return except for the following person:
(i) Input Service Distributor,
(ii) Non-resident taxable persons
(iii) Persons required to deduct tax at source (TDS) under section 51
(iv) Persons paying tax under section 10 (Composition Taxpayer)
(v) Persons required to collect tax at source (TCS) under section 52
Pre-Conditions for Filing
The Pre-conditions for filing Form GSTR-10 are as below:
- You should have a valid User ID and password to login on the GST portal
- You should have applied for cancellation of registration and the order has been issued to cancel the registration. However, in the case of suo-moto cancellation, the tax authorities will issue an order for canceling the registration.
Post-Filing Status of Final Return
After filIng GSTR 10 the GST portal will generate the ARN. Also, it will send an SMS and an email to the applicant.
Further, the system will update the Electronic Cash/ Credit ledger and Electronic Liability Register in Part-I. This will get an update on the successful set-off of liabilities. Thereafter, the return filed will be saved in the Record Search and will be made available to tax officials.
GSTR 10 Format in PDF
You can download GSTR 10 format in pdf by clicking on the below button. One can use this format for offline use. The below format includes filing instructions in the final return. However, if you are looking for an excel utility of GSTR 10, then you can download it from our GST offline tool page.
How to file GSTR 10 online?
Here is the step-by-step guide on How to file the final return in form GSTR 10 after the cancellation of GST Registration. This is an online filing procedure for GSTR 10 by registered Taxpayers on the GST portal. However, there is another process to file GSTR 10 in offline mode. You will come to know how to file the final return in form GSTR 10 with details after going through this procedure. These are the simple steps to file the GSTR 10 return.
1. Login and Navigate to the Form GSTR 10 window
1. Open your internet browser and visit www.gst.gov.in URL.
2. log in to the GST Portal with your existing username and password
3. Click the Services > Returns > Final Return command.
4. The Final Return page will be displayed on the screen.
5. Please read the important message in the box carefully.
6. click the PREPARE ONLINE button, In the GSTR-10 tile, if you want to prepare the return by making entries on the GST Portal.
7. The GSTR-10 – Final Return dashboard will get displayed.
2. Update the Address details for Future Correspondence
8. Enter the address for future correspondence.
Note: In cases, where an application for cancellation is filed in Form REG-16, address details will be auto-populated from Form REG-16 and are shown in an editable format.
9. Next Click the SAVE button.
10. A success message is will get displayed that the request has been accepted successfully.
3. Next Update Particulars of certifying Chartered Accountant or Cost Accountant (If applicable)
11. In case, you want to update the details of Chartered Accountant or Cost Accountant, enter the following details (if applicable) under the section on Particulars of certifying Chartered Accountant or Cost Accountant:
a) Mention the name of the certifying accounting firm.
b) Also, the name of the certifying Chartered Accountant / Cost Accountant in the certifying firm.
c) Then, a membership number of the certifying firm.
d) The Date of a certificate issued by the certifying accounting firm.
12. Also, Attach a scanned copy of the certificate.
13. Lastly, Click SAVE CA details.
14. A success message will get displayed that the upload is successful
4. Enter the details in various tiles.
15.1. Click the 8A, 8B & 8C – Goods Details With Invoices tile to add details of goods with invoices of suppliers registered under the GST or CX/VAT regime.
16. Once you enter all the details, click the PREVIEW DRAFT GSTR-10 button. This button will download the draft Summary page of Form GSTR-10 for your review in pdf format.
It is recommended that you download this Summary page and review the summary of entries made in different sections carefully to avoid mistakes.
17. Click the PROCEED TO FILE button.
18. Once the status of the GSTR-10 return is Ready to File, 9 & 10 – Amount of tax payable and paid tile will get enabled. Then Click the 9 & 10 – Amount of tax payable and paid tile.
19. Set off the liabilities if any
20. File the return by using DSC or EVC option.
GSTR 10 Filing Process Video
21.09.2020: The government has partially waived the late fees of GSTR 10 filing by its due date. Therefore, those who have canceled their GST Number and not filed the final return within 3 months of its cancellation, can file their final return. The taxpayers need to pay a one-time late fee of a maximum of Rs 500 including SGST and CGST.
However, this waiver is admissible only if filed between 22nd Sept. 2020, to 31st Dec. 2020. It has reference to Notification No 68/2020 dated 21.09.2020.
Frequently Asked Questions
No. The annual return shall be filed in Form GSTR 9. Whereas Final Return shall be filed after Cancellation or Surrender of GST Registration.
yes, it is.
Yes, you can file a nil return if you do not have anything to disclose in GSTR 10 return.
The GSTR 10 shall be filed within 3 months of its cancellation or surrender whichever is later.
You need to file it online on the GST portal.
No, you can not revise GSTR 10 final return once filed.