GST Software
January 30th, 2019 in GST Return

GSTR 10: Format, Filing and Due-Date


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

Difference between Annual Return and Final Return

Who Should File GSTR 10?

When to File GSTR 10?

What is the Penalty for not Filing GSTR-10?

GSTR 10 Format

Difference 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 GSTR 10 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 filing the final return will be sent to that taxpayer.

Later, the taxpayer would be provided 15 days notice-period for 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 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 FormatGSTR-10, being a final return, has significant number of fields which are auto-filled, while the rest are to be furnished.



Details to be furnished


GSTIN (Goods and Services Taxpayer Identification Number)



Legal Name



Business Name






ARN (Application Registration Number)

ARN will be furnished here, if application for the cancellation of the business is approved by tax authorities.


Effective date of cancellation / date of business surrender

The effective date of either cancellation or surrender of business is mentioned under this particular heading.


If order for cancellation has been passed?

To be clearly specified whether business has been closed by the authorities or on voluntarily basis.


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.


Date of cancellation order

Date on which cancellation order is issued shall be furnished under this heading


Particulars of closing stock held on date of

Enter the entire details pertaining to closing stock at the time of closure of your business. It should also mention ITC (Input Tax Credit) related to your closing stock.

Upon filling up all the sections of the GSTR-10, a taxpayer is required to declare the authenticity of the document by signing it electronically. Where verification of such document can be done either by using a DSC or an AADHAR based verification system.


The person shall file the GSTR 10 on time to avoid the liabilities or litigation that he may face for not filing the GSTR 10. Further, all the details in the GSTR 10 form shall be furnished carefully to avoid the consequence as mentioned under the GST Act.