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What is GSTR-10?

If the GST registration of a taxable individual is surrendered or cancelled, they have to file for a return through GSTR-10. The file is known as GSTR-10 final return.

Why and when should GSTR-10 be filed?

GSTR-10 final return has to be filed before 3 months from the cancellation date or order, whatever comes later.

Who needs GSTR-10 final return?

The GSTR-10 final return should be filed by people whose GST registration gets surrendered or cancelled.

How are Annual Return and Final Return different?

Annual returns should be filed by all registered individuals once a year who pay tax under GST, through the GSTR-9 form. Final return on the other hand should be filed only by individuals whose registration is surrendered or cancelled.

What happens if GSTR-10 is not filed on time?

The registered individual would receive a notice, and an extension of 15 days is given for completing the process of filing the return along with all necessary documents. If you are sent the notice and fail in filing the return within the extended time provided, the final order of cancellation will be passed, added with payable tax and penalty or interest.

How to file GSTR-10 on GST Portal

The following is the procedure on how to file GSTR-10:

Step 1:

 You first have to go to the GST portal and sign in, and then go to the GSTR-10 screen.

Step 2:

 Select Services, click on Returns, and then select Final Return.

Step 3:

Click on "Prepare Online" and remember that you have to update the address correctly for further correspondence.

Step 4:

Update the Cost Accountant or Chartered Accountant details. The following would be required to fill this section up:

  • Name of the particular accountant who would issue the certificate
  • The membership code of the firm
  • Scanned copy
  • Date of issued certificate

Step 5:

Then you need to put in details of stock goods that are being held:

  • The ones with invoices are to be filled in 8A, 8B, 8C tables
  • The ones without invoices in 8D table

How to fill the tables for GSTR-1O

●  8A, 8B, 8C

  1. Click on the "Goods with invoices" option.

  2. Select "Add details".

  3. Select the registration of the supplier.

  4. Enter the details of the invoice under Central Excise or GST.

Once all of the above mentioned are entered, all you have to do is "save" and proceed.

What are the details needed for the GSTR-10 invoice?

  • GSTIN numbers
  • Bill or invoice of the Entry Number
  • Bill or invoice of the Entry Date
  • Details of the item

What are the details needed for CX (Central Excise) or VAT (Value Added Tax) invoice

  • VAT (Value Added Tax) or CX (Central Excise) number
  • Bill or invoice of the Entry Number
  • Bill or invoice of the Entry Date
  • Details of the item

Thereafter, the individual would be taken to the dashboard of GSTR-10, with the three tables updated with records and details.

● 8D

Table 8D has to be filled in the similar manner. However, instead of the requirement for details of the invoice, what is needed is to update specifically the description and the types of goods, its entire quantity and its taxable value.

When the update is successfully completed, the individual would be taken to the dashboard of GSTR-10, with the table updated.

6. The step that you then have to take is to preview the GSTR-10 form

7. Complete the payment for the completion of the procedure

8. Now, choose the tile which shows the tax payable amount

There are two possibilities and here is how to deal with both:

  • Available balance present in credit ledger or cash is lesser than the required amount. In such a case, part payment is to be made using NEFT or RTGS, net banking, or through the counte.
  • Available balance present in credit ledger or cash is higher than the required amount. In such a case, the individual can directly and completely pay from within the balance.

8. Moving on to the next step, you have to preview the GSTR-10 draft

9. Finally, submit GSTR-10 final return. Click on "Declaration" and then "File GSTR-10 to proceed.


GST registration is an important procedure that every small business needs to take care of. The application procedure online is very simple and fast. It comes with ample benefits such as

  • input tax credit
  • interstate sales without restrictions
  • limited compliance
  • lower tax liability
  • higher working capital

and many others.

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