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What is GSTR 10 ?

November 18, 2021

What Is GSTR 10


GSTR 10 is a GST final return filed by taxpayers who would like to withdraw their GST registration.


What is GSTR 10?


GSTR 10  is a document that has to be filed by a registered taxpayer when they wish to cancel/ surrender their GST registration at the time of shutting down a business (either voluntarily or due to a government order).


Due date of GSTR 10?


GSTR 10 has to be filed within 3 months from the cancellation of GST registration or the date on which the cancellation order was given, whichever comes first.




For filing the GSTR 10 :


  • You have to be a registered taxpayer under the GST with a 15 digit PAN-based GSTIN who stands to cancel his GST registration.
  • The business turnover must be greater than 20 lakh rupees ( and 10 lakh for NE states).


Who has to file GSTR 10?


GSTR 10 demands to be filed by the taxpayers whose registration of GST has to be canceled or surrendered.  The regular taxpayer under GST need not file this return. The following categories of people need to file GSTR 10 :

  • Input Service Distributors
  • Composition taxable persons
  • Non-resident taxable person
  • Persons needed to deduct TDS under Section 51 of the CGST Act
  • Persons needed to collect TCS at source under Section 52 of the CGST Act.


Difference between annual return and final return


The annual return must be filed by every registered taxpayer as usual under GST. It has to be filed once a year in GSTR9  FORM. The final return has to be filed by the persons whose registration under GST has been canceled or surrendered in GSTR FORM 10.


Penalty for not filing GSTR 10 on time


Unless GSTR 10 is filed within the due date, a notice would be sent to the registered taxpayer as per the CGST Act and GST rules.   He would be allotted for 15 days time to file the return with all the documents required. In case the person fails to file the GST return again, the tax officer would pass a final order for the cancellation with the amount of tax payable in addition to the interest of penalty.

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