How to File GSTR-10: Rules, Applicability, Format, Penalty & Deadline?

Ravjout Kaur, the owner of a boutique in Amritsar, was unaware that the GST process was still ongoing when she ended her five-year-old company in March 2025. Her accountant reminded her that filing the final GST return, GSTR-10, is an important compliance requirement. All taxpayers whose GST registration is revoked or surrendered must file GSTR-10 within three months of the cancellation date. 

If this is missed, interest and late fees of up to ₹10,000 will be incurred. In an attempt to make her business closing as legal as its operation, Ravjout studied the regulations, format, penalties, and deadlines.

What is GSTR-10, and Who Needs to File It?

GSTR-10, also known as the Final Return, is a mandatory GST return that must be filed by taxpayers whose GST registration has been cancelled or surrendered. This return ensures that all tax liabilities are settled and provides a clear record of the business's closure under GST.

Applicability: Who Must File GSTR-10?

GSTR-10 is required to be filed by:

Regular taxpayers whose GST registration has been cancelled or surrendered.

Composition scheme for taxpayers.

Voluntary registrants.

Input Service Distributors (ISD).

Non-Resident Taxable Persons (NRTP).

Persons are required to deduct TDS under Section 51 of the CGST Act.

Persons are required to collect TCS at source under Section 52 of the CGST Act.

However, the following are exempt from filing GSTR-10:

Input Service Distributors (ISD)

Non-Resident Taxable Persons (NRTP)

Persons required to deduct TDS under Section 51 of the CGST Act

Persons paying tax under the Composition Scheme (Section 10)

Persons are required to collect TCS under Section 52 of the CGST Act.

Example:

Ravjot Kaur, a Delhi-based entrepreneur, decided to close her boutique after five successful years. On 1st January 2024, she applied for GST registration cancellation. The cancellation order was issued on 5th January 2024. 

Read More - What is GST Composition Scheme

Ravjot ensured she filed her GSTR-10 by 5th April 2024, detailing her closing stock and reversing the ITC on unsold goods. By adhering to the deadline, she avoided penalties and smoothly concluded her GST obligations.

Step-by-Step Process to File GSTR-10 on the GST Portal

Example: Ravjot Kaur applied for cancellation on 1 Jan 2024, received her cancellation order on 5 Jan 2024, and successfully filed her GSTR-10 by 5 April 2024 using this step-by-step method.

Key Details Required in GSTR-10 Format

Filing GSTR-10, the final GST return, is mandatory for taxpayers whose GST registration has been cancelled or surrendered. This return ensures that all tax liabilities are settled and provides a clear record of the business's closure under GST.

Key Details to be Provided in GSTR-10:

Note: It's important to ensure that all details are accurately provided in GSTR-10 to avoid any discrepancies or penalties. For a visual guide, you can refer to the official GST portal's user manual: GSTR-10 User Manual.

Deadline for Filing GSTR-10

The due date for filing GSTR-10, the final return under GST, is specified under Section 45 of the CGST Act, 2017, and Rule 81 of the CGST Rules, 2017. As per these provisions, a taxpayer whose GST registration has been cancelled or surrendered must file GSTR-10 within three months from the later of:

The date of cancellation of GST registration, or

The date of the cancellation order issued by the tax authorities.

This deadline is mandatory for all taxpayers, except those specifically exempted under the GST law.

Also Read - How to File GST Return

Penalty for Late Filing:

Failure to file GSTR-10 within the prescribed time frame can result in penalties:

Late Fee: A late fee of ₹100 per day under CGST and ₹100 per day under SGST/UTGST, subject to a maximum of ₹5,000 each.

Interest: Interest on any outstanding tax liability as per the provisions of the GST Act.

It's important to note that the late fee is capped at ₹5,000 each under CGST and SGST/UTGST, totalling a maximum of ₹10,000. However, the government has occasionally provided amnesty schemes waiving late fees for delayed filings within specific periods. 

For instance, under Notification No. 08/2023–Central Tax dated 31st March 2023, the government waived the late fee exceeding ₹500 for GSTR-10 returns filed between 1st April 2023 and 30th June 2023.

Conclusion

For taxpayers whose GST registration has been suspended, filing GSTR-10 is an important final compliance requirement. Businesses may guarantee an effortless switch out of the GST system and prevent fines by being aware of its application, format, deadline, and penalties. Accurate and timely filing protects your financial and legal standing.

Faqs

Q1: Who is required to file GSTR-10?

Any registered taxpayer whose GST registration has been cancelled or surrendered must file GSTR-10.

Q2: What is the due date for filing GSTR-10?

It must be filed within 3 months from the cancellation date or cancellation order date, whichever is later.

Q3: What is the penalty for late filing of GSTR-10?

A late fee of ₹200 per day (₹100 CGST + ₹100 SGST), up to ₹10,000 maximum.

Q4: Can GSTR-10 be revised after submission?

No, once filed, GSTR-10 cannot be revised.

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