Easiest Guide for Filing Form GSTR-10 Online

Last Updated On: Dec. 2, 2020, 9:03 p.m.



GSTR 10 is a final return form which is furnished by the taxpayer whose GST registration is annulled or surrendered. The GSTR 10 form has been announced by the GST council to offer cancellation of business under GST. The taxpayer can file the form and submit it to the department to get its business annulled within the ambit of the GST.

In this article, a clear guide to GSTR-10 with online return filing process is been explained.


Latest Update:

1. Returns filed between 22.09.2020 to 31.12.2020 seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10.

2. Relaxation provided to taxpayers filing form GSTR-4 and GSTR-10 and change in navigation of comparison of liability declared and ITC claimed report.


Difference between GSTR-9 ( Annual Return) and GSTR-10 (Final Return):

GSTR-9: Annual return is to be furnished by every registered taxpayer in a normal condition under the GST regime. Annual return or GSTR-9 is filed once in a year by taxpayers.

GSTR-10: Final return form or GSTR-10 is to be furnished by only the taxpayers whose registration has been surrendered or cancelled.


Who is required to file Form GSTR-10?

GSTR-10 is to be furnished by the persons whose registration under GST regime has been annulled or surrendered. The regular taxpayers under GST regime do not furnish the returns


Due date for filing GSTR-10:

GSTR 10 is required to be furnished within three months of the registration cancellation date or order cancellation date, whichever comes late. For example, if the cancellation is done on 30th June 2020, then the last date to file GSTR 10 will be 30th September 2020


Procedure for filing Form GSTR-10:

Sections where you will find auto-populated when logging into the system:

  • Legal Name
  • Business Name
  • Address

Sections required to be furnished by the Registered person:

1. Application Reference Number:

ARN is required to be filed when the application for cancellation or surrender has been accepted by the higher authorities. ARN will be provided to the taxpayer when passing the cancellation order.

2. Effective Date of Surrender/Cancellation:

Here you need to fill the cancellation date of GST registration as mentioned in the order.

3. Whether cancellation order has been passed:

The taxpayer is required to mention whether the return is being furnished on behalf of cancellation order or on a voluntary basis.

If Yes, the Unique ID of Cancellation order:

The authority issues a Unique ID when cancelling the order of the taxpayer.

4. Date of Cancellation Order:

Here you need to fill the date of cancellation of GST registration order issued by the authorities.

5. Particulars of Closing Stock:

The taxpayer required to file information about the closing stock when ceasing the business. The credit amount due for such stock requires being paid with the return.


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