GSTR 10: Format, Filing and Due Date

Prakash Matre
Prakash Matre at March 21, 2023

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Know All About GSTR 10


This article includes all the questions regarding GSTR10 or final return, which may come in the mind of a taxpayer. Such as

Distinction Between Annual Return and Final Return

What is the difference between Annual return and Final return? Is the most basic question that arises in the mind of the taxpayer. So, to sort out this dilemma you can check the basic difference below

Annual Return – or Form GSTR-9 is to be furnished by all the normal taxpayer under GST and it has to be filed once a year.

Final Return – or Form GSTR-10 is to be filed by all persons whose registration under GST has been cancelled or surrendered and it is a one-time process.

Who Should File GSTR 10?

Any person whose registration under GST has been cancelled or surrendered shall file GSTR 10 on the common portal. A normal taxpayer shall not file a final return.

When to File GSTR 10?

GSTR10 shall be filed by a taxpayer within three months from the date of cancellation or date of cancellation order; whichever is later.

Let us understand this with an example if the date of cancellation is 31 December 2018. Then in such a situation, it shall be filed on or before 1st April 2019. However, in case if a notice is intimated to the taxpayer that he has to file GSTR10 on 15 April 2019. In such case, he has to file the final return on 15th April 2019 and not on 1st April 2019.

What is the Penalty for not Filing GSTR 10?

If a taxpayer fails to file final GST return, then notice for not GSTR10 filing the GSTR-10 final return due date will be sent to that taxpayer.

Later, the taxpayer would be provided 15 days notice-period for GSTR10 filing the return with all the required documents.

If the taxpayer fails to file the GSTR-10 return within the notice period, then the tax officer would issue the final order of cancellation along with the amount of GST tax payable including interest or GSTR-10 penalty.

Hence, to avoid unnecessary litigation or liabilities, it is important for all taxpayers to file GSTR-10 return within 3 months.

GSTR 10 Format

GSTR10 Format

GSTR-10, being a final return, has significant number of fields which are auto-filled, while the rest are to be furnished.

S.NO Heads Details to be furnished
1 GSTIN (Goods and Services Taxpayer Identification Number) Auto-populated
2 Legal Name Auto-populated
3 Business Name Auto-populated
4 Address Auto-populated
5 ARN (Application Registration Number) ARN will be furnished here, When cancellation application of business is permitted by the tax .
6 Effective date of cancellation / surrender of business The effective date of either cancellation or surrender of business is mentioned under this particular heading.
7 If order for cancellation has been passed? In this column state whether the business has been shut by the authorities or on voluntarily basis.
8 If yes, UID of cancellation order In case of forced cancellation, this heading needs to be filled up with UIN (unique identification number) of cancellation order provided by the authorities.
9 Date of cancellation order Date on which cancellation order is issued shall be furnished under this heading
10 Particulars of closing stock held on date of Surrender/Cancellation In this column furnish the detail relating to closing stock of business at the time of its closure along with Input Tax Credit (ITC) of such closing stock.

After furnishing all the details in the various column of the GSTR-10, a taxpayer has to authenticate the document by electronically signing it. Where verification of such document can be done either by using a DSC or an AADHAR based verification system.


The person shall file the GSTR10 on time to avoid the liabilities or litigation that he may face for not filing the GSTR10. Further, all the details in the GSTR10 form shall be furnished carefully to avoid the consequence as mentioned under the GST Act.

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