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GSTR-10: Format and Applicability

GSTR-10 is the last return that all registered taxable people must complete if their GST registration is revoked or surrendered. Taxpayers who want their GST registration surrendered or canceled must file a Final Return (GSTR-10) with the IRS. Tax HelpDesk provides the best GST Consultation services along with hassle-free GST Registration services like GSTR-10 registration, etc.  When a taxable person’s GST registration is canceled or surrendered, he or she must file a Final Return on Form GSTR 10. This is a statement of the taxpayer’s stock holdings on the day before the cancellation takes effect. Let’s dive into the detail in this blog.

Who Needs to File GSTR-10

Those taxpayers whose GST registration has been terminated or relinquished must complete GSTR-10. The final return is not required to be filed by everyone who is GST registered.

Only those who have had their GST registration canceled or surrendered are obliged to file Form GSTR 10. This Final Return is not required to be filed by the following individuals:

  • Input Tax Distributor
  • Non-Resident Taxable Person
  • Taxpayers deducting or collecting tax 
  • The person paying tax under Section 10 (Composition Taxpayer)


S No.  Parameter Annual GST Return (GSTR-9) Final Return (GSTR-10)
1 Who needs to file it? Every taxable person who is not a business is required to register for GST. Anyone who has been canceled or relinquished as a taxable person.
2 What is the filing frequency? Once a year. 90 days from the date of cancellation or cancellation request, whichever comes first.

Penalty for Not Filing Final Return (GSTR-10) on Time?

A notification will be sent to such a registered taxable person if the GSTR 10 is not submitted by the due date. The individual will have 15 days to record the return with all of the required documentation.

If the individual fails to file the return, the assessment officer will issue a final request for cancellation, together with the amount of tax due and any interest or penalties.

Subtleties to be Provided in GSTR-10

GSTR 10 is made up of ten segments. The segments that will be auto-populated are as follows:

  1. GSTIN
  2. Legal Name
  3. Business Name
  4. Address

The segments for which data must be provided are as follows:

  1. Application Reference Number (ARN): If the authorities have approved the cancellation request, the ARN should be provided. In such circumstances, the taxpayer will be given an ARN when the cancellation request is passed.
  2. Effective Date of Surrender/Cancellation: Make a note of the date on which the GST registration was canceled, as stated in the request.
  3. Whether the cancellation request was granted: The taxpayer must indicate whether the return is being filed voluntarily or in response to a cancellation request.
  4. If Yes, Cancellation Request Unique ID: Authorities will provide a unique ID when a cancellation request is passed.
  5. Cancellation Order Date: This column will provide the date on which the authorities approved the cancellation request for the GST registration.
  6. Closing Stock: The citizen must provide information on the closing stock held at the time of the business’s closure. Any credit in such stock should be paid in conjunction with this return.
  7. Tax Due on Closing Stock: The amount of tax due on closing stock will be auto-processed under this heading based on the declaration made in section 10.
Final Thoughts

When all of the details are provided correctly, the taxpayer must sign the completed return properly, either using a DSC or AADHAAR-based verification (GSTR-10). Visit Tax HelpDesk’s website for such GST consultation services for you to pay your tax and file your registrations on time.

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