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If your GST registration is canceled or surrendered you should file a return in the form of GSTR-10. Now get the service with easy filing, hassle-free process, and quick service.


GSTR 10 is a return to be filed by taxpayers whose GST Registration has either been surrendered by the taxpayer or has been canceled by authorities. The return is also called as Final Return, which is different from Annual Return. The annual return is the return to be filed every year in accordance with the quarterly returns filed by taxpayers throughout the Financial Year.

Here it is important to understand the difference between a final return and an annual return, basically the difference between GSTR-10 and GSTR-9.

 Annual Return : or Form GSTR-9 is to be filed by all registered persons paying tax as a normal taxpayer under GST, and it has to be filed once a year.

 Final Return : or Form GSTR-10 is to be filed by all persons whose registration has been canceled or surrendered and is a one-time process.


What is the difference between the Final Return and Annual Return?

Annual return has to be filed by every registered person paying tax as a normal taxpayer under GST. The annual return is to be filed once a year in Form GSTR 9.

Whereas Final return is required to be filed by the persons whose registration has been canceled or surrendered in Form GSTR 10.

Who needs to file GSTR 10

Form GSTR-10 is required to be filed by every taxpayer except:

 Input Service Distributor
 Non-resident taxable persons
 Persons required to deduct TDS u/s 51
 Persons paying tax u/s 10 (Composition Taxpayer)
 Persons required to collect TCS u/s 52


What information should be provided in the GSTR-10 return?

The following information must be provided in the final GST return:

 GSTIN of the taxpayer
 ARN of GST registration surrender application
 Effective Date of GST registration surrender/cancellation (DD/MM/YYYY)
 If GST cancellation order has been passed
 Unique ID of the cancellation order
 Date of Cancellation Order (DD/MM/YYYY)
 Closing Stock held on the date of GST registration surrender or cancellation
 Inputs in semi-finished goods
 Inputs in finished goods
 Input services
 Capital goods
 Amount of tax payable on closing stock

The penalty for Late Filing of GSTR 10

The provisions for a late filing of GSTR-10 are a bit lenient as compared to other returns. In case of a late-filing of GSTR-10, a notice is issued to the corresponding taxpayer giving them a time period of 15 days to file the return. In case taxpayers fail to comply with the 15-day extension, tax officers will pass the cancellation order and issue the amount of payable tax with interest/penalty.


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