How to File GSTR-10: Final Return Filing Process

GSTR-10, also known as the Final Return, is a crucial compliance requirement for taxpayers whose GST registration has been cancelled or surrendered. It ensures that all pending tax liabilities and stock details are disclosed to the government. Filing GSTR-10 accurately and on time is essential to avoid penalties and legal complications. In this guide, we walk you through who needs to file GSTR-10, when it should be filed, and how to complete the process correctly on the GST portal.

GSTR-10 is the final return form that must be filed by every registered person (except Input Service Distributors, non-resident taxpayers, and composition taxpayers) whose GST registration has been cancelled or surrendered. The purpose of this return is to declare details of:

• Inputs and capital goods held in stock on the date of cancellation
• Tax liabilities on such goods
• Payments and adjustments to be made before closure

• Legally mandatory for all regular taxpayers canceling their GST registration.
• Ensures proper closure of tax records with the government.
• Avoids penalties of ₹100 per day (₹50 CGST + ₹50 SGST).
• Acknowledges final tax liability based on stock and ITC reversal.

Step 1: Log in to the GST Portal

Visit www.gst.gov.in and use your credentials to log in.

Step 2: Navigate to GSTR-10

Under the “Services” tab, go to Returns > Final Return and select GSTR-10.

Step 3: Fill in Basic Details

Enter the ARN of the application for cancellation, effective date of cancellation, and date of cancellation order.

Step 4: Provide Stock Details

Add details of:

• Inputs held in stock
• Inputs contained in semi-finished and finished goods
• Capital goods held
• Tax payable on these goods

Step 5: Pay Tax Liability

Calculate tax based on stock details. Pay the outstanding liability via the electronic cash ledger.

Step 6: Preview and Submit

Use the “Preview” option to download a draft PDF of GSTR-10. Once verified, click “Submit.”

Step 7: File Using DSC or EVC

Click “File GSTR-10” using either your Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).

Step 8: Download Acknowledgement

After successful filing, download the confirmation receipt and ARN for your records.

• Missing the due date (within 3 months of cancellation).
• Incorrect or incomplete declaration of stock.
• Forgetting to pay the final tax liability before submission.
• Filing without cross-verification from accounting records.
• Not downloading and preserving the acknowledgement copy.

Filing GSTR-10 is a critical step when exiting the GST system. This final return ensures all pending liabilities are cleared, and your business exits the GST regime lawfully. Following this step-by-step guide will help you stay compliant and avoid last-minute issues. Always consult your tax advisor or CA to double-check calculations before submission.

Q1. Who is required to file GSTR-10?
All registered taxpayers (except ISDs, non-residents, and composition taxpayers) whose GST registration has been cancelled.

Q2. What is the due date for GSTR-10?
It must be filed within three months from the date of cancellation or order of cancellation, whichever is later.

Q3. Can GSTR-10 be revised?
No, GSTR-10 once filed cannot be revised. It is advisable to review data carefully before submission.

Q4. What happens if I don't file GSTR-10?
A late fee of ₹100 per day (₹50 CGST + ₹50 SGST) is applicable, subject to a maximum of ₹5,000.

Q5. Is there any penalty for incorrect stock declaration?
Yes, misreporting or non-disclosure may result in further scrutiny and penalties from the GST department.