What is GSTR-10 Final Return Filing?
Cancelling GST registration is not the end of GST compliance. Until GSTR-10 is filed, the department can issue notices and raise demands, sometimes based on a best-judgement assessment. TaxBucket handles GST cancellation, computes the ITC reversal on stock and capital goods and files GSTR-10 so you can close your GST account cleanly.
Who needs it?
- Taxpayers whose GST registration is cancelled voluntarily
- Taxpayers whose registration is cancelled by the department
- Businesses closing down or changing constitution
Key benefits
- Proper closure of GST obligations
- Avoids notices and best-judgement assessments
- Correct computation of ITC reversal
- Avoids late fees
Documents required
Checklist: keep these ready
- GST cancellation order
- Closing stock statement with values
- Details of ITC on inputs, semi-finished goods, finished goods and capital goods
- Last filed returns
Step-by-step process
- 1
Step 1
Confirm cancellation status and date
- 2
Step 2
Prepare closing stock and ITC reversal computation
- 3
Step 3
Pay the reversal amount, if any
- 4
Step 4
File GSTR-10 on the GST portal
- 5
Step 5
Keep records for future reference
Key facts: fees, timelines, due dates and penalties
- 1Due date: within 3 months of the date of cancellation or cancellation order, whichever is later
- 2Late fee: Rs 200 per day (CGST + SGST), subject to the prescribed cap
- 3Notice (GSTR-3A) can be issued for non-filing
- 4Not required for composition taxpayers, ISDs, non-residents and TDS/TCS deductors
Why choose TaxBucket for GSTR-10 Final Return Filing?
- 14+ years of experience in tax, GST, MCA and legal compliance
- ISO 9001:2015 certified company with a team of tax and compliance professionals
- Transparent pricing with no hidden charges
- End-to-end online process with a dedicated expert and regular status updates
- Office in South West Delhi; serving clients across India
Frequently asked questions
Is GSTR-10 required if there is no closing stock?
Yes. GSTR-10 must still be filed, showing nil stock.
What is the difference between GSTR-9 and GSTR-10?
GSTR-9 is the annual return for active taxpayers, while GSTR-10 is a one-time final return after cancellation.
Can I file GSTR-10 before the cancellation order?
No. It is filed after the registration is cancelled.
What if GSTR-10 is not filed?
The department can issue notices and pass a best-judgement assessment order with tax, interest and penalty.
Get expert help with GSTR-10 Final Return Filing today
Call +91 7838-000-475 or send your enquiry and our expert will get back to you.