How to File GSTR-10 Return on GST Portal?

All registered taxpayers need to file GST returns based on their specific type of registration, turnover, and other applicable factors. One such return is GSTR-10, which businesses use to submit their final GST return.

This return is required to be filed by taxable persons who have chosen to cancel their GST registration. In this blog, we will walk you through a comprehensive guide on how to file GSTR-10 return on the GST portal while highlighting all the associated details that you need to know. 

What Is GSTR-10?

When a taxpayer's GST registration is cancelled or voluntarily surrendered, they are required to submit a final return known as GSTR-10. This is a one-page form that includes the essential details such as: 

• GSTIN: The unique GST identification number allotted to the taxpayer.
• Date of Cancellation or Registration Surrender: The specific date when the registration was either cancelled or relinquished.
• Reason for Cancellation: The cause for ending the registration, whether due to business closure, transfer or other reasons.
• Authorised Signatory’s Name and Signature: The form must be signed by an authorised representative of the business.
• Contact Information for the Authorised Signatory: This includes details to reach the person responsible for filing the return.

When Is the Due Date of Filing GSTR-10? 

Before we dive into how to file GSTR-10 return on the GST portal, let us first find out the filing deadline. The due date for filing GSTR-10 is within three months from the date of cancellation or the date of the cancellation order, whichever comes later. 

For example, if the GST registration is cancelled on 1st February 2025, and the cancellation order is received on 5th February 2025, the business must file GSTR-10 by 5th May 2025, as the due date is based on the later of the two dates.

Who Should File GSTR-10?

The Form GSTR-10 must be filed by most taxpayers whose GST registration is cancelled or surrendered, but it is not required to be filed by the following categories of taxpayers:

• Input Service Distributor (ISD)
• Non-resident taxable person
• Persons paying tax under Section 10 (Composition taxpayers)
• Persons required to deduct Tax at Source (TDS) under Section 51
• Persons required to collect Tax at Source (TCS) under Section 52

These categories are exempt from filing the final return GSTR-10.

What Are the Prerequisites for Filing GSTR-10? 

The prerequisites for filing GSTR-10 are:

1. The taxpayer must have a valid User ID and password to access the GST portal.
2. The taxpayer must have applied for cancellation of registration and an order for cancellation must have been issued. In cases where the cancellation is initiated by the tax authorities (suo-moto), an official cancellation order must also be in place.
3. He/she must have all the stock details as of the date of cancellation, along with the details of ITC availed.

These are the basic requirements before you can proceed with filing the final return, GSTR-10.

How to File GSTR 10 Return on the GST Portal?

Here’s a step-by-step guide on how to file GSTR-10 return on the GST portal: 

Step 1: Log in to the GST portal using your valid credentials (User ID and password).

Step 2: Navigate to the GSTR-10 page. 

Step 3: Go to ‘Services’. 

Step 4: Click on the ‘Returns’ option followed by ‘Final Return’. 

Step 5: You will see an important message on the page, make sure to read it carefully before proceeding. Once you have done that, click on ‘Prepare Online’.

Step 6: Now you have to update the address for correspondence. Enter it and click ‘Save’. 

Step 7: Enter the following details of a Chartered Accountant (CA) or Cost Accountant under the section ‘Particulars of certifying Chartered Accountant or Cost Accountant’:

• Name of the Chartered Accountant/Cost Accountant issuing the Certificate
• Name of the accounting firm
• Membership number of the certifying firm
• Date of the certificate issued

Step 8: Attach a scanned copy of the certificate. 

Step 9: Click on ‘Save CA Details’. A message will pop up as confirmation.

Step 10: Update the details of goods held in stock (either as inputs in semi-finished/finished goods, on which ITC has been taken) in the following tiles:

• Those with invoices – In Table 8A, 8B and 8C
• Those without invoices- In Table 8D

The inputs are necessary to reverse the Input Tax Credit (ITC) that was claimed earlier, whether under the pre-GST regime or the GST regime. 

Steps to Fill Table 8A, 8B and 8C

Step 11: Click on the tile ‘8A, 8B and 8C – Goods with invoices’.

Step 12: Click on ‘Add Details’. 

Step 13: Choose supplier registration from the drop-down list.

Step 14: Select either the GST or Central Excise (CX)/VAT regime to enter the invoice details. 

Step 15: Once all the items have been added using the ‘Add’ button, click ‘Save’ to continue.

Details Required for GST Invoice

• GSTIN Number
• Invoice/Bill of Entry Number
• Invoice/Bill of Entry date
• Item details

Details Required for Central Excise/VAT invoice

• CX/VAT Number
• Invoice/Bill of Entry Number
• Invoice/Bill of Entry Date
• Item details

After this, you will be directed to the GSTR-10 dashboard landing page, where Table 8A, 8B and 8C will reflect the total records, the value of goods and other related information.

Steps to Fill Table 8D 

Step 16: Enter the required details in Table 8D – details of goods without invoices. 

Step 17: Click on the ‘Save’ tab. 

Rather than updating the invoice details, the taxpayer is required to provide the type of goods, description of goods, total quantity and taxable value here. Once the data is successfully updated, the taxpayer will be redirected to the GSTR-10 page, where the details in Table 8D (goods without invoices) will be updated.

Step 18: Click on ‘Preview Draft GSTR-10’ to access the draft summary page of Form GSTR-10. The taxpayer can then download the summary to check and confirm the details.

Step 19: Click on ‘Proceed to File’. 

Step 20: A message will appear stating, ‘Proceed to file request has been received’. Click on ‘Refresh’ to continue.

Step 21: Once the status of Form GSTR-10 changes to ‘Ready to File’, the ‘Amount of tax payable and paid’ tile will become active. Click on the tile to proceed. The available balance in both the cash and credit ledger will be displayed next.

?feature=shared

Now, there can be 2 situations in this case: 

Case 1: If the available balance in the cash/credit ledger is less than the amount needed to settle the liabilities, the taxpayer will need to make additional payments to cover the shortfall.

To make the additional payment, click on ‘‘Create Challan’. You can proceed to make the payment via net banking, over-the-counter, NEFT/RTGS. 

Case 2: If the available balance in the cash/credit ledger is equal to or greater than the amount required to settle the liabilities, the taxpayer can directly use the available balance to offset the dues.

Step 22: Verify the draft GSTR-10 before making the payment. 

Step 23: Tick the ‘Declaration’ checkbox, select the signatory details from the drop-down menu and click on ‘File GSTR-10’. To continue, click ‘Yes’ on the pop-up message.

Step 24: Once you are redirected to the ‘Submit Application’ page, you can file the final return with either DSC or EVC.

What Is the Penalty for Not Filing GSTR 10?

If the GSTR 10 is not submitted by the due date, the registered person will receive a notice. In such cases, you will be allowed 15 days to file the return along with all necessary documents. If the return is still not filed within this period, the tax officer will issue a final order for cancellation, specifying the amount of tax due, including any applicable interest or penalties.

If the taxpayer does not file GSTR-10 by the due date, they will be charged a late fee of ₹100 for CGST and ₹100 for SGST per day, up to a maximum of 0.25% of the taxpayer's turnover.

Details to be Provided in GSTR-10

Now that you know how to file GSTR-10 return on the GST portal, let us take a look at the details to be provided in it. GSTR-10 consists of 11 sections in total. The following sections will be auto-populated when the system is accessed:

• GSTIN
• Legal Name
• Business or Trade Name
• Address for any future correspondence

The remaining sections require the taxpayer to provide the necessary information, as outlined below:

• Effective Date of Surrender/Cancellation

In this section, you need to provide the date of cancellation of GST registration as stated in the cancellation order.

• Reference Number of Cancellation Order

A unique ID will be issued by the authorities when the cancellation order is passed. This ID needs to be mentioned in this section.

• Date of Cancellation Order

This refers to the date on which the authorities issue the cancellation order for GST registration.

• Particulars of Closing Stock 

The taxpayer must provide details of the closing stock held when the business ceases operations. Any input tax credit remaining in the stock must be paid along with this return (inputs in stock)

• Tax Payable Amount and Tax Paid

Provide details of the Input Tax Credit (ITC) reversal or the tax payable, along with the tax paid. This should include the amounts transferred from the electronic cash and credit ledgers under the following heads: CGST, SGST, IGST and Cess. In addition, the taxpayer must provide information about any outstanding tax liability that need to be settled.

• Interest, Late Fee Payable and Paid

Provide a detailed break-up of the interest and late fee that is payable and has been paid, categorized under the respective heads.

• Verification

Verify and confirm that all the details provided in GSTR-10 are accurate.

Once all the details are accurately provided, you need to digitally sign the return using either a Digital Signature Certificate (DSC) or Aadhaar-based signature verification to authenticate the GSTR-10.

Points to Note While Filing GSTR-10

• Where invoices are not available for the declared stock of inputs and inputs in semi-finished or finished goods, the amount must be estimated based on market value, in compliance with CGST Rule 44(3). This valuation must be certified by a practicing Chartered Accountant or Cost Accountant and uploaded along with GSTR-10.
• For declaring the value of capital goods or machinery, the following formula is prescribed:Invoice Value – (Value of 1/60th per month or part thereof)This is calculated from the invoice or purchase date, assuming a useful life of five years.

Format of GSTR-10

Here is the format of GSTR-10 that you need to know:

Benefits of Using a GST Calculator for GSTR-10 Filing

The following are the benefits of using a GST calculator for the filing of final return, GSTR-10: 

• A GST calculator facilitates accurate calculation of the tax liabilities and ITC to be paid.
• It streamlines complex calculations, saving time and minimizing the risk of manual errors.
• By precisely calculating the tax due, it helps taxpayers in complying with GST regulations.
• With accurate tax calculations, GST calculators help you file GSTR-10 on time and steer clear of penalties and late fees.
• It features a user-friendly interface, which makes it easy to use even for individuals with limited tax knowledge.

Conclusion

The GSTR-10 return is vital for businesses or individuals who have been notified for the cancellation of their GST registration or who choose to cancel it voluntarily. To ensure compliance, it is important to file the return within 3 months of receiving the cancellation notice or the cancellation date, whichever occurs later.

Know how to file GSTR-10 return on the GST portal is crucial, as timely submission helps avoid penalties and ensures legal adherence.

💡If you want to streamline your payment and make GST payments via credit & debit card, UPI consider using the PICE App. Explore the PICE App today and take your business to new heights.

FAQs