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Discover everything about GST GSTR-10 Return Filing


What is GSTR-10?


GSTR-10, also known as the Final Return, is required to be filed by taxpayers whose GST registration has been surrendered or cancelled. It must be filed
within three months from the date of cancellation or from the date of the cancellation order, whichever is later.


This return acts as the final compliance step and contains important details that formally close the GSTIN in the GST system.


GSTR-10 includes the following key information:


GSTIN
Unique GST number of the taxpayer whose registration is cancelled.

Date of Cancellation
Effective date from which GST registration stands cancelled.

Reason for Cancellation
Brief explanation for surrender or cancellation of GST registration.

Authorised Signatory Details
Name, signature, and contact details of the authorised individual.


Filing GSTR-10 accurately helps ensure complete closure of GST obligations and prevents future non-compliance issues.


Who Needs to File GSTR-10?


Every taxpayer whose GST registration has been cancelled or surrendered is required to file GSTR-10.
This requirement applies whether the registration was cancelled voluntarily by the taxpayer or cancelled by the GST
authorities on their own motion.


Even if no business activity was carried out between the effective date of cancellation and the date of filing,
the GSTR-10 final return must still be filed. It acts as the formal closure of your GSTIN in the GST system.


Timely filing of GSTR-10 helps avoid late fees, notices and further legal consequences linked to a cancelled registration.


What is the Time Frame for Filing GSTR-10?


GSTR-10 must be filed within three months (90 days) from the date of cancellation of GST
registration or from the date of the cancellation order, whichever is later. This deadline applies to
taxpayers whose registration has been cancelled or surrendered.


Delayed filing of GSTR-10 can attract late fees and further legal consequences under GST law, so it is
important to track the cancellation date and file the final return within the prescribed time frame.


If you are unsure about your due date or liability at the time of cancellation, consulting a GST professional
can help avoid non-compliance and penalties.


GSTR-9 Due Date for Filing


The GSTR-9 due date for a particular financial year is
31st December of the subsequent financial year, or such later date
as may be notified by the Government from time to time. Taxpayers should regularly
check official notifications to stay updated on any extensions.


Which Documents Are Required to File GSTR-10?


To file the GSTR-10 final return, the taxpayer must keep the following
details and documents ready on the date of cancellation or surrender of GST registration:


Basic Details
Name of taxpayer, address and GSTIN (Goods and Services Tax Identification Number).

ITC on Closing Stock
Details of Input Tax Credit (ITC) availed on goods and services in possession on the
date of cancellation / surrender.

ARN of Surrender Application
Application Reference Number (ARN) generated on the GST portal for the
GST registration surrender / cancellation request.

Effective Date of Cancellation
Exact effective date from which the GST registration stands cancelled or surrendered.

Cancellation Order ID
Unique ID / reference number of the cancellation order issued by the GST authorities.

Cancellation Letter
Copy of the GST registration cancellation letter issued by the department, if available.

Details of Inputs & Goods
Quantities and values of inputs, semi-finished goods and finished goods held on
the date of cancellation of registration.

Tax on Closing Stock
Computation of tax payable on inputs, semi-finished goods, finished goods and stock held
as on the cancellation date.

Stock in Possession
Complete details of stock (including quantities and values) in possession of the taxpayer
on the date of cancellation.

Outstanding GST Liability
Details of any pending GST liability on closing stock and other supplies, along
with amounts that need to be paid.

GST Payment Challans
Copies / references of GST payment challans used to discharge any tax, interest
or late fees related to GSTR-10.

Bank Account Details
Bank account details of the taxpayer for any refund eligibility or reconciliation purposes.

Other Supporting Documents
Any additional documents or records requested by the GST department relevant to
cancellation and final return filing.


Keeping these details ready helps ensure a smooth and error-free GSTR-10 filing experience and
faster closure of your GSTIN on the portal.


What Advantages Come with Filing GSTR-10?


GSTR-10 is the final return that must be filed by a taxpayer whose GST registration
has been cancelled or surrendered. Filing it correctly and on time offers several important
advantages for businesses and individuals.


1. Statutory Compliance
Filing GSTR-10 is a mandatory compliance requirement under GST law. Non-filing or delayed
filing can attract late fees and trigger legal notices from the department.


2. Avoid Interest & Penalties
Filing within the due date helps avoid additional interest and penalties that may build up
over time if the return remains pending.


3. Proper Closure of Registration
A correctly filed GSTR-10 ensures formal closure of the GST registration and prevents
future demands or liabilities being raised against a cancelled GSTIN.


4. Input Tax Credit Adjustment
It provides an opportunity to correctly report and adjust any remaining
Input Tax Credit (ITC) relating to closing stock, subject to law, before
finalising the cancellation.


5. Better Compliance Profile
Timely and accurate filing of GSTR-10 supports a strong compliance track record, which can
be beneficial for future registrations, assessments and business relationships.


Completing GSTR-10 with the right details helps you exit the GST system cleanly, without
leaving any unresolved liabilities or compliance gaps behind.


Benefits of Filing GSTR-10 through incorpIQ


incorpIQ offers a streamlined, expert-led process for filing your GSTR-10 final return.
With a digital-first approach and a GST-focused team, we make closure of your GST registration
smooth, accurate and fully compliant.


Convenient Online Process
File your GSTR-10 completely online through a guided, step-by-step process –
no paperwork, no confusion, and minimal effort from your side.


Data Checked for Accuracy
Our team reviews your details, ITC and stock information carefully to minimise errors,
notices and future disputes related to cancellation.


Time-Saving & Deadline Tracking
incorpIQ sends timely updates and reminders, helping you file GSTR-10 well before the
due date and avoid late fees or penalties.


Expert GST Support
Get access to experienced GST professionals who can clarify queries, interpret notices
and guide you on liabilities at the time of cancellation.


Looking to close your GST registration without stress? incorpIQ can handle
your GSTR-10 end-to-end so you can move on with complete peace of mind.


What is the GSTR-10 Late Fee for Not Filing on Time?


If a taxpayer fails to file GSTR-10 within the prescribed due date, a
late fee becomes payable for each day of delay. The late fee is:

  • ₹100 per day under CGST, and
  • ₹100 per day under SGST,


making it a total of ₹200 per day of delay, subject to a maximum of
0.25% of the taxpayer’s turnover in the relevant State/UT.


Filing GSTR-10 on time not only saves late fees but also ensures a clean and hassle-free closure
of your GST registration.

GST Registration – Frequently Asked Questions

Explore commonly asked questions about GST Registration in India. Learn about the costs involved, legal formalities, and key advantages to help you make confident and informed choices.

GSTR-10 is a final return required to be filed by taxpayers who have opted for cancellation or whose registration has been cancelled, surrendered or has lapsed.

As per Section 47(2) of the Central Goods and Service Tax Act (2017), a person will be fined a penalty of INR 100 per day (CGST) + INR 100 per day (SGST), amounting to a total of INR 200 per day if he/she fails to file GSTR-9 before the due date. However, the maximum amount of penalty a person can be fined is 0.25% of the total turnover.

The primary authorized signatory is the person who is primarily responsible to undertake tasks on the GST portal on behalf of the taxpayer. It could be the promotion of the business or any other trustworthy person nominated by the promoters of the business.
 

Yes. PAN is mandatory for obtaining GST registration. In the case of proprietorship, the PAN of the proprietor can be used. In the case of LLP or Company or Trust or other types of a legal entity, PAN must first be obtained for the entity. However, PAN is not mandatory for the GST registration of foreigners and foreign companies. For non-resident taxable persons, GSTIN with a fixed expiry date will be provided based on the other documents provided to prove existence.
 

GST registration does not have an expiry date. Hence, it will be valid until it’s cancelled, surrendered or suspended.Only GST registration for non-resident taxable persons and casual taxable persons have a validity period that is fixed by the authorities while issuing the GST registration certificate.
 

GSTR-10 must be filed when a taxpayer’s GST registration is cancelled or surrendered. It is a final return that must be submitted within 3 months from the date of cancellation order or the effective cancellation date—whichever is later. Filing GSTR-10 ensures all pending liabilities are cleared before closure.

 
 

 

GSTR-10 works by allowing taxpayers to declare their total tax liability during the period of registration and submit their returns accordingly.
 
 

Taxpayers who have opted for cancellation or whose registration has been cancelled, surrendered or has lapsed need to file GSTR-10.
 

An entity liable to be registered under GST should apply for registration within 30 days of meeting the criteria. Casual taxable persons and non-resident taxable persons are required to be registered under GST prior to commencing business.

The information required to file GSTR-10 includes details such as the taxpayer’s GSTIN, date of cancellation/surrender of registration and total tax liability during the period of registration.

 

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