GSTR-10 : FAQs on filing of Final Return under GST


Goods and Service Tax is full of Returns. After cancellation of GST number one has to file one more GST Return as well that is the final Return in form GSTR-10. This article contains the Frequently Asked Questions (FAQs) on filing of GSTR-10.

Q. What is GSTR-10?

ANS. GSTR 10 is a final return that has to be filed by a registered taxpayer whenever they cancel their GST registration or at the time of closing down a business (either voluntarily or because of a government order).

Q. Who needs to file GSTR-10?

ANS. Every person registered under GST, whose registration has been cancelled shall file a final return in form GSTR-10. It is required to be filed by every taxpayer except-

  1. Input Service Distributor (ISD)
  2. Non-resident taxable persons (NRTP)
  3. TDS deductor
  4. Composition Taxpayers
  5. TCS Collector

Q. When is GSTR-10 filed?

ANS. GSTR 10 should be filled within 3 months from the-

Date of cancellation
Date of order of cancellation, Whichever is later.

For example, if the date of cancellation is 1st July 2020, GSTR 10 is to be filed by 30th September 2020.

Read More: GSTR 4 – FAQs on Applicability, Late Fee, Due Date

Q. What are the pre-conditions for filling of GSTR-10?

ANS. The individual should be register under GST and the individual must be closing down his business or cancelling his GST registration. In other words, he or she have-

1. Valid User ID and password.
2. Applied for cancellation of registration and order has been issued for cancellation of registration or in case of suo-moto cancellation by tax authorities, an order has been issued for cancellation of registration.

Q. Is filling of GSTR-10 mandatory?

ANS. Yes, filing of GSTR-10 is mandatory for every taxpayers.

Read More: Maintenance of books of Account and Records under GST law

Q. What if an individual fails to file GSTR-10?

ANS. If an individual fails to file GSTR-10 then show cause notice will be sent to that registered person and a period of 15 days will be given to file the return.

Q. What is the penalty of non-filling of GSTR-10?

ANS. If the individual fails to file final return after receiving notice, then he shall pay late fee of Rs. 200 for each day during which such failure continues. However, the maximum amount of late fee cannot exceeds Rs 10,000.

Read More: GSTR-3B : 10 common mistakes every taxpayers should avoid

Q. What is ARN?

ANS. ARN (Application Reference Number) is generated after successful filing of GSTR-10.

Q. Can we file GSTR-10 Nil?

ANS. Yes, GSTR-10 can be filed Nil.

Q. Is GSTR-10 possible to revise after filling?

ANS. No, GSTR 10 cannot be revised. Therefore, one should file the final return carefully.

Read More: GSTIN Cancellation and related Questions- What , How and when?

 Q. What are the particulars of Final return?

ANS. Following are the particulars of Final Return-

Table No.1.GSTIN
Table No.2Legal Name
Table No.3Business Name
Table No.4Address
Table No.5Application Reference Number (ARN) of surrender application
Table No.6Effective date of Cancellation/ Surrender
Table No.7Whether cancellation order has been passed
Table No.8If yes, Unique ID od cancellation order.
Table No.9Date of cancellation order
Table No.10Particulars of closing stock held on date of cancellation/surrender
Table No.11Amount of Tax payable on closing stock

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The author of above article is Krittika Pahwa.

Disclaimer:The article or blog or post (by whatever name) in this website is based on the writer’s personal views and interpretation of Act. The writer does not accept any liabilities for any loss or damage of any kind arising out of information and for any actions taken in reliance thereon. 
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