GSTR-10 Final Return Filing
Quick Answer
GSTR-10 Final Return Filing India is a one-time return that every registered person must file after their GST registration is cancelled or surrendered. This return summarizes the supplies made, inputs held, and tax payable up to the date of cancellation.
GSTR-10 Final Return Filing — detailed explanation below
Governing Act — GSTR-10 Final Return Filing India
GSTR-10 is governed by the Central Goods and Services Tax Act, 2017 (CGST Act) and the corresponding State/UT GST Acts. Specifically, Section 39 of the CGST Act read with Rule 81 of the CGST Rules, 2017 mandates the filing of a final return. The return must be filed within three months of the date of cancellation or the date of the order of cancellation, whichever is later.
Government Department & Website for GSTR-10 Final Return Filing India
The return is filed through the Goods and Services Tax Network (GSTN) portal at www.gst.gov.in. The GSTN is the authorized platform for all GST-related filings, including GSTR-10. The portal provides a dedicated form for final return filing, accessible after login.
GSTR-10 Final Return Filing India Application Process
The process for GSTR-10 Final Return Filing India involves the following steps:
- Login to the GST portal using valid credentials.
- Navigate to 'Services' > 'Returns' > 'Final Return'.
- Select the financial year and period for which the return is to be filed.
- Fill in the details of supplies made, inputs held in stock, and tax payable.
- Verify the return using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
- Submit the return and pay any outstanding tax liability. After submission, the taxpayer receives an acknowledgment (ARN) confirming the filing.
Key Forms Required for GSTR-10 Final Return Filing India
The primary form for GSTR-10 Final Return Filing India is the GSTR-10 form itself. Additionally, the following documents may be required:
- GST registration certificate
- Invoices for supplies made after cancellation
- Stock inventory details
- Input tax credit availed documents
- Payment challans for any tax due
Eligibility Criteria for GSTR-10 Final Return Filing India
GSTR-10 must be filed by every registered person whose GST registration has been cancelled or surrendered. This includes:
- Taxpayers who voluntarily surrendered registration
- Taxpayers whose registration was cancelled by the department
- Taxpayers who have transferred their business
- Taxpayers who have died (in case of proprietorship)
- Taxpayers who have ceased to be liable to pay tax
Timeline for GSTR-10 Final Return Filing India
The GSTR-10 Final Return Filing India must be filed within three months from the date of cancellation or the date of the order of cancellation, whichever is later. Failure to file within this period may attract a late fee of Rs. 100 per day (Rs. 50 CGST + Rs. 50 SGST) until the return is filed.
Fees for GSTR-10 Final Return Filing India
The government-prescribed fees for GSTR-10 Final Return Filing India are as follows:
| Fee Type | Amount (INR) |
|---|---|
| Late fee (if filed after due date) | Rs. 100 per day (Rs. 50 CGST + Rs. 50 SGST) |
| Interest on tax payable | 18% per annum (from the due date of filing) |
Note: There is no filing fee for GSTR-10 if filed within the due date. The above fees are applicable only in case of delayed filing.
Frequently Asked Questions
What is GSTR-10 Final Return Filing India?
GSTR-10 Final Return Filing India is a one-time return that must be filed by a taxpayer after their GST registration is cancelled or surrendered. It summarizes the supplies made, inputs held, and tax payable up to the date of cancellation.
Who is required to file GSTR-10 Final Return Filing India?
Every registered person whose GST registration has been cancelled or surrendered must file GSTR-10 Final Return Filing India. This includes voluntary surrender, cancellation by department, business transfer, or death of proprietor.
What is the due date for GSTR-10 Final Return Filing India?
GSTR-10 Final Return Filing India must be filed within three months from the date of cancellation or the date of the order of cancellation, whichever is later.
What happens if I miss the deadline for GSTR-10 Final Return Filing India?
If you miss the deadline for GSTR-10 Final Return Filing India, a late fee of Rs. 100 per day (Rs. 50 CGST + Rs. 50 SGST) is levied until the return is filed. Interest at 18% per annum is also applicable on any tax payable.
Can I file GSTR-10 Final Return Filing India after the due date?
Yes, you can file GSTR-10 Final Return Filing India after the due date, but you will be liable to pay late fee and interest as applicable. The return can be filed through the GST portal.
What documents are needed for GSTR-10 Final Return Filing India?
Documents needed for GSTR-10 Final Return Filing India include the GST registration certificate, invoices for supplies after cancellation, stock inventory details, input tax credit documents, and payment challans for any tax due.
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