What is GSTR 10?

GSTR 10 is the Final Return. It is a statement of stocks that was held by such taxpayer on the day immediately preceding the date from which cancellation is made effective. It would also include the details of input tax credit involved in closing stock (including inputs and capital goods) which is to be reversed/ paid by the taxpayer while filing the return. One must note that until you file GSTR 10, the process of cancellation of registration does not get over.

Note: Filing GSTR 10 the final return doesn’t mean you are relieved from the compliance of filing GSTR 9/9A the annual return.

Note: Login credentials on GSTN portal continue to remain active until all the required compliances which are to be fulfilled after cancellation are not completed.

Some important points to be considered for GSTR 10

  • One has to discharge the full liability while filing GSTR 10.
  • GSTR 10 cannot be revised once filed.
  • GSTR 10 can be filed nil too.
  • GSTR-10 can be signed using DSC or EVC.
  • An ARN will be generated on successful filing of the Form GSTR-10. An SMS and email will be sent to the applicant on the registered mobile number and registered email id.

Who has to file GSTR 10?

It is to be filed by the person whose registration has been cancelled by the proper officer or has surrendered the registration then the Final return in Form GSTR 10 needs to be filed.

Note: Only the taxpayers who have cancelled their registration will be able to see the link of Final return in the tab Services>>Returns>>Final Return. A taxpayer who has active GSTIN and has not filed an application for cancellation of registration or cancellation order has not been issued will not be able to see the Final Return on the dashboard.

What is the due date for GSTR 10?

The final return in Form GSTR 10 needs to be filed within three months of the date of cancellation or date of order of cancellation, whichever is later.

What was the due date for filing GSTR 10 for the taxpayers who have cancelled before 30th September 2018?

As it was the first year of implementation, CBIC provided taxpayers relief to the taxpayers whose registration was cancelled on or before the 30th September 2018. They were allowed to furnish the final return in FORM GSTR-10 till 31st December 2018. A CGST Notification no. 58/2018 dated 26th Oct 2018 was issued for the same.

Unanswered Question – If the final return for the ones who have cancelled the registration before 30th September 2018 and have still not furnished the return or no notice for the same has been issued. What is the solution or remedy?

What happens if GSTR 10 is not filed within the prescribed due date?|What is the penalty for not filing GSTR 10?

If a taxpayer does not furnish the GSTR 10 (Final Return), then the Proper Officer will send a notice to the registered person who has defaulted. The person will be given 15 days time for filing the final return with all the documents required.

But if the person still fails to comply with the requirement of notice and furnish GSTR 10 then the Proper Officer will pass the final order for the cancellation with the amount of tax payable along with interest and penalty.

Relevant section and rule for the final return GSTR 10

  • Section 45 of the CGST Act 2017 – Final Return

“Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, in such form and manner as may be prescribed.”

  • Rule 81 of CGST Rules 2017 – Final return

“Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.”

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