Overview

GSTR-10, also known as the Final Return, is a mandatory filing for taxpayers whose GST registration has been surrendered or cancelled. It serves as a declaration of all liabilities, stock, and input tax credits remaining at the time of cancellation.
The purpose of GSTR-10 is to ensure that the taxpayer clears all pending dues and properly reports the closing stock before exiting the GST system.

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Eligibility / Who Should File

• Any person whose GST registration has been cancelled or surrendered voluntarily
• Businesses ceasing operations or merging under a new GSTIN
• Entities whose registration was cancelled by the tax authorities

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Step-by-Step Process

1. Login to GST Portal: Access the account using GSTIN credentials
2. Navigate to Final Return Section: Select GSTR-10 from the returns dashboard
3. Enter Details: Provide information on stock, input tax credit, and tax liabilities
4. Tax Payment: Pay any outstanding tax or late fees if applicable
5. Submit & File: File GSTR-10 using digital verification and download the acknowledgment

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Documents Required

• GSTIN and Portal Access Credentials
• Details of closing stock and input tax credit
• Tax payment challans (if any pending dues)
• Order of cancellation from GST Department (if applicable)

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Timeline

The GSTR-10 must be filed within 3 months from the date of cancellation or from the date of cancellation order, whichever is later.
Delay beyond this period attracts penalties and interest.

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Post-Filing Requirements

• Maintain records of filed GSTR-10 and acknowledgment receipt
• Ensure no pending returns remain for prior months
• Preserve relevant invoices, stock details, and accounts for audit reference
• Verify that GSTIN is fully inactive post submission

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Penalties for Non-Compliance

• Failure to file GSTR-10 within the due date attracts a late fee of ₹100 per day (CGST) + ₹100 per day (SGST), up to a maximum of ₹10,000
• Persistent non-compliance may lead to recovery actions for outstanding dues

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Kanoons Service

Kanoons Law & Tax Consultants Pvt. Ltd. assists businesses in preparing and filing GSTR-10 accurately to ensure smooth closure of GST registration.

Our support includes:

• Guidance on final return preparation and stock disclosure
• Verification of closing ITC and outstanding tax Liability
• Accurate filing on the GST portal within deadlines
• Follow-up for acknowledgment and cancellation confirmation
• Advisory on post-cancellation compliance

Kanoons ensures that your GST exit process is handled efficiently, avoiding penalties or discrepancies.

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Why Choose Kanoons

• Fast and precise return filing process
• Assistance in closing GST registration without complications
• Transparent and affordable service
• Continuous guidance until final acknowledgment is received
• Reliable support trusted by thousands of registered users