What is GSTR 10 & How to file GSTR-10 online?

Rate this post

What is GSTR 10?

GSTR 10 is a return of the final statement for the taxpayers who have been canceled or surrendered his GST registration due to any reason.

A taxable person whose GST registration is canceled or surrendered has to file a return in Form GSTR-10 called Final Return.

GSTR 8 is a statement of stocks held by such taxpayer on the day immediately preceding the date from which cancellation is made effective.

And this return should be filed within three months of the date of cancellation or date of order of cancellation, whichever is later.

This return is intended to provide details of ITC involved in closing stock (including inputs and capital goods) to be reversed/ paid by the taxpayer.

How to file GSTR 10 Return online?

The taxpayer whose GST registration is canceled or surrendered can file the GSTR-10 return on GST Portal with the help of these following steps-

Login and Navigate to GSTR-10 page on Portal

  • First of all, Access the GST Portal or www.gst.gov.in URL. The GST Home page will display.
  • Then Log in to the GST Portal with valid credentials.
  • After that, Click the Services > Returns > Final Return command.
  • Then the Final Returns page will display.
  • Please read the important message in the box carefully.
  • Now the Files Returns page will display. In the GSTR-10 tile, click the PREPARE ONLINE button if you want to prepare the return by making online entries on the GST Portal.
  • And click the PREPARE OFFLINE button if you want to prepare the return by the offline tools.
  • The GSTR-10 – Final Return Dashboard page will display.

Update Address for Future Correspondence

  • Enter the address for future correspondence.
  • In cases, where an application for cancellation is filed in Form REG-16, address details would be auto-populated from Form REG-16 and are shown in an editable format.
  • Click the SAVE button.
  • Then a success message is displayed that request has been accepted successfully

Update Particulars of certifying Chartered Accountant or Cost Accountant

In case, you want to update details of Chartered Accountant or Cost Accountant, enter the following details (if applicable) under the section on Particulars of certifying Chartered Accountant or Cost Accountant:

  • Name of the certifying accounting firm.
  • Name of the certifying Chartered Accountant / Cost Accountant in the certifying firm.
  • Membership number of the certifying firm.
  • Date of the certificate issued by the certifying accounting firm.
  • Attach a scanned copy of the certificate.
  • Then click SAVE CA details.
  • And a success message will display that upload is successful.

Enter the required details in various tiles

  • 8A, 8B & 8C – Goods Details With Invoices: To add details of goods with invoices.
  • 8D – Goods Details Without Invoices: To add details of goods without invoices.

Preview GSTR-10

  • Once you have entered all the details, click the PREVIEW button.
  • And this button will download the draft Summary page of your GSTR-10 for your review.
  • Further, the taxpayer is recommended to download this Summary page and review the summary of entries made in different sections with patience before submitting GSTR-10 and the PDF file generated would bear the watermark of the draft.
  • Keep in mind, The submit button will freeze the invoices uploaded in the GSTR-10 for that particular month.

Payment of tax

  • Click the Payment of Tax tile.
  • A message is displayed on the top page of the screen that Proceeds to file request has been received. Please check the status after some time. Click the Refresh button. 
  • Once the status of Form GSTR-10 is Ready to File, 9 & 10 – Amount of tax payable and paid tile gets enabled. Click the 9 & 10 – Amount of tax payable and paid tile.
  • Then click the CHECK LEDGER BALANCE button to view the balance available for credit.
  • After that, the Check Ledger Balance page will display.
  • Please provide the amount of credit to be utilized from the respective available credit heads to pay off the liabilities, so as the cash.
  • And if there is no / less balance in Electronic Cash Ledger, create Challan make payment to update the balance in Electronic Cash Ledger.
  • While providing the inputs please ensure the utilization principles for credit have well adhered otherwise the system won’t allow for the offset of liability.
  • Then click the OFFSET LIABILITY button to pay off the liabilities.
  • The tax liability will offset and a confirmation message will display. Click the OK button.
  • After making payment of tax, the amount of tax paid will be auto-populated.
  • Then click the FILE RETURN button.
  • Then the Returns Filing for GSTR 10 page will display. Select the Declaration checkbox.
  • The Authorised Signatory drop-down will appear. Select the authorized signatory from the list.

File GSTR-10 with DSC/ EVC

  • Now the return will have to verify then click the FILE WITH DSC or FILE WITH EVC button to file the FORM GSTR10.
  • If filing with DSC
  • Then click the PROCEED button.
  • and select the certificate and click the SIGN button.
  • If filing with EVC
  • Then enter the OTP sent on the e-mail and mobile phone number of the Authorized Signatory registered at the GST Portal, and click the VERIFY button.
  • Then the success message will display. Refresh the page.
  • Notes: The status of GSTR10 changes to Filed.
  • On filing GSTR10, notification along with the generated ARN is sent to the Authorized Signatory through e-mail and SMS.
  • Then click the BACK button.

Download Filed Return

  • Click the PREVIEW FINAL GSTR-10 button to download the filed return.
  • Then the PDF file generated would now bear the watermark of the final Form GSTR-10.

When GSTR-10 is mandatory to file?

In cases when GST registration is canceled or surrendered then the taxpayer need to file final return in form GSTR10.

And GSTR10 is mandatory to file.

Final Return in Form GSTR-10 is required to be filed within 3 months from the date of the effective date of cancellation or date of cancellation order, whichever is later.

Why I am not able to file Form GSTR-10?

The taxpayer cannot see the link of the Final return in path Services> Final Return.

Return in order to file Form GSTR-10 if the application for cancellation of registration has not been filed by the taxpayer or cancellation order has not been issued.

Who needs to file the GSTR10 return?

In case of cancellation or surrender of GST registration, Final Return in Form GSTR-10 is required to be filed within 3 months from the date of the effective date of cancellation or date of cancellation order, whichever is later.

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

  • Input Service Distributor
  • Non-resident taxable persons
  • Persons required to deduct tax at source (TDS) under section 51
  • Persons paying tax under section 10 (Composition Taxpayer)
  • And Persons required to collect tax at source (TCS) under section 52

What happens after the GSTR-10 return is filed?

After return GSTR10 is filed

  1. ARN is generated on the successful filing of the Form GSTR10 Return.
  2. An SMS and an email are sent to the applicant on his registered mobile and email id.
  3. Electronic Cash/ Credit ledger and Electronic Liability Register Part-I will get updated on a successful set-off of liabilities.
  4. The return filed shall be saved in the Record Search and will be made available to tax officials also.

What is the due date of filing GSTR-10?

Final Return in Form GSTR-10 is required to be filed within 3 months from the date of the effective date of cancellation or date of cancellation order, whichever is later.

How to download GSTR 10 FORM PDF?

You can download this form from GST PORTAL online or can download from this link-FORM PDF

What are the penalties for non-filing of GSTR-10?

A taxable person whose GST registration is canceled or surrendered has to file a return in Form GSTR-10 called Final Return.

If a taxpayer fails to file the final GST return, then notice for not filing the final return will be sent to that registered person. The person will be given 15 days’ time for filing the return with all the documents required.

If the taxpayer fails to respond to the tax notice or does not file the GSTR-10 return, then the tax officer would pass the final order of cancellation with the amount of GST tax payable along with interest or penalty.

Can I revise GSTR10?

No, You can not revise GSTR10 (FINAL RETURN).

Is the CA certificate mandatory for filing GSTR 10?

Certificate from Chartered Accountant or Cost Accountant needs to be uploaded if details are uploaded in table 8D. Then

  • Provide mandatory details as required.
  • Only one file can be uploaded in PDF/JPEG format.
  • After uploading the certificate, click on ‘SAVE CA DETAILS’.
  • The details relating to the CA certificate can be amended before filing.

if details are not uploaded in table 8D then CA certificate is not required.

2 Replies to “What is GSTR 10 & How to file GSTR-10 online?”

  1. vakilsearchchennai

    This article was very informative. I had many doubts related to GSTR 10. It is now cleared. Thank you for explaining it in a very simple and easy manner. The GSTR 10 return online part was very helpful. You can check out more related information in, https://vakilsearch.com/

Leave a Reply

Your email address will not be published. Required fields are marked *

10 Common Reasons of cheque bounce Mahagst- How to login mahagst.gov.in What is the Revenue Receipts