Want to cancel your GST Registration? or want to surrender your GST Registration?

GST has been confusing to many people especially to entrepreneurs and small businesses owners who have been running the business in India.

There are many returns which are needed to file under GST. In all, there are 11 types of GST from GSTR 1 to 10.

  • GSTR 1
  • GSTR 2
  • GSTR 3
  • GSTR 4
  • GSTR 5
  • GSTR 6
  • GSTR 7
  • GSTR 8
  • GSTR 9
  • GSTR 10.
  • And Finally GSTR 11.

This article is all about how to file GSTR-10, Who needs to file, Important Terms you need to keep in mind while filing the return.

So Let’s Start

What is GSTR 10

GSTR 10 is a form which is needed to be filed by the taxable person whose GST Registration is surrendered or canceled within 3 months of the date of cancellation or order of cancellation.

Who needs to file GSTR 10

Let’s understand this with a scenario,

Mr. Kapil is an owner of the clothing business, he took GST Registration while starting out his business.

After a few years, he noticed he was not getting enough sales.

Soon he decided, he doesn’t want GST Number anymore and wants to cancel his GST Registration.

Having so many types of GST Return Forms which form Mr. Kapil has to file?

The answer is GSTR-10 form.

Now, there can be many other reasons for cancellation of GST Registration such as transfer of business, no business activity, closure of business, no requirement of GST registration, turnover and many more.

In such cases, the taxable person has to file GSTR 10.

Regular Taxpayers are not required to file GSTR 10 only taxable person who wants cancel or surrender can file GSTR-10.

What is a Due Date of GSTR 10

Due Date for filing GSTR-10 is within 3 months of the date of cancellation or order of cancellation. For example, if the date of cancellation is 1st January 2019 then GSTR-10 must be filed by 31st March 2019.

What is a Penalty of not Filing GSTR 10 Within Due Date

If the GSTR 10 is not filed within Due Date, then notice will be sent to the taxpayer. The registered taxpayer will be required to file the GSTR 10 within 15 days with all the required documents. If the person stills fails to file the return the final order of cancellation with the amount taxable along with interest/penalty.

How To File GSTR 10 Online

  • Go to GST Portal, Hover over Services Menu then Click on Final Return
How To File GSTR 10 Step 1
Step 1 Click on Final Return
  • Click on PREPARE ONLINE Button
How to file GSTR 10 Step 2
Prepare Online Button
  • Click on 8A, 8B & 8C – Goods Details with Invoices and 8D – Goods Details without Invoices
How to File GSTR 10 Step 3
8A, 8B, 8C Goods Details with Invoices and 8D Goods Details without Invoices

Note: Click on 8A, 8B, 8C Goods Details with Invoices and Click on 8D Goods Details without Invoices if you have stock.

  • Enter the Form Details of 8A, 8B, 8C Form Details and Click on Save
Enter Form Details Step 4
Enter Form Details
  • Choose Option GST
  • Enter GST Number in GSTIN Field
  • Enter the Invoice Number
  • Enter Entry Bill Date
  • Enter Details of Goods and if you have more bills click on the Add Button
  • Click on the Save Button

 

  • Enter 8D Form Details Without Invoices and Click on Save
How to File GSTR 10 Step 5
8D Form Details
  • Choose GST Option
  • Enter GSTIN Number
  • Enter the Item Details and if you have more bills then click on Add Button
  • Click on Save Button

 

  • You will see file request has been Processed message and click on Proceed to File Button
How to file GSTR 10 Step 6
File request has been processed
  •  Click on 9 & 10 – Amount of tax payable and paid button to add liabilities
How to file GSTR 10 Step 7
9 & 10 Liabilities Button
  • Enter the Liabilities Details and then click on File GSTR 10 Button
File GSTR 10 Button
File GSTR 10 Button
  • Enter the Liabilities Details
  • Select your name in Authorised Signatory
  • Click on File GSTR 10 Button

You will get OTP

And Finally, Your GSTR 10 Return  Filed!

GSTR 10 Acknowledgment
GSTR 10 Acknowledgment

How To File GSTR 10 Offline

You can file GSTR 10 Offline using Offline Utility which is now available in the Downloads Section on GST Portal.

GSTR 10 Offline Utility
GSTR 10 Offline Utility

This excel based GSTR10 Offline utility is designed to help the taxpayers to prepare GSTR10 Return offline.

Click on Download link.

FAQ’S on How To File GSTR 10

Q1. Do we need to continue to file GST monthly returns even filing cancellation & filing GSTR-10? 

No, it is not required to file GST monthly after cancellation. Once  GSTIN Number is canceled, it is not required to file monthly.

Q2.  Where to File GSTR 10?

You can file GSTR 10 on GST Portal.

Need Help in Filing your return?

Our experts will help you in filing your GSTR 10 Return.

Contact Us at +91 7045053711 / +91 9004352019

OR

Email Us at support@incfo.in

 

 

Subrato Mukherjee

I am Professional CA with experience of more than 10+ years. My aim is to help startups and companies to help in various financial needs which is needed to expand the business.

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2 comments

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  • thankyou so much for sharing this information. GST is a new phenomenon and many people still do not know about it. This article is really helpful. keep writing.

Subrato Mukherjee

I am Professional CA with experience of more than 10+ years. My aim is to help startups and companies to help in various financial needs which is needed to expand the business.

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