GSTR-10 Return Filing
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GSTR-10 Return Filing
GSTR-10 is an important GST return that must be filed by taxpayers whose GST registration has been canceled or surrendered. This return helps the GST authorities track outstanding tax liabilities and ensure compliance with the law.
What is GSTR-10?
GSTR-10 is a final return that a taxpayer must file when their GST registration is canceled or surrendered. It contains details of stock held on the cancellation date and tax liabilities, ensuring smooth closure of GST compliance.
Who Should File GSTR-10?
- Taxpayers whose GST registration is canceled by the GST authorities.
- Taxpayers who have voluntarily surrendered their GST registration.
🔹 Who is NOT Required to File GSTR-10?
- Persons registered under GST Composition Scheme
- Non-resident taxable persons
- Input service distributors (ISD)
- Tax deductors under TDS/TCS provisions
Due Date for GSTR-10 Filing
The due date to file GSTR-10 is within 3 months from:
1️⃣ The date of cancellation, or
2️⃣ The date of cancellation order,
whichever is later.
Example: If your GST registration was canceled on 1st January 2025, you must file GSTR-10 by 31st March 2025.
Consequences of Not Filing GSTR-10
- A notice in FORM GSTR-3A will be issued to the taxpayer.
- A late fee of ₹200 per day (₹100 CGST + ₹100 SGST) will be imposed.
- If not filed within the notice period, further legal action may be taken.
Details Required in GSTR-10 Return
When filing GSTR-10, you need to provide:
✅ GSTIN (GST Identification Number)
✅ Business details (Name, Address, Contact)
✅ Date of cancellation of GST registration
✅ Stock details (taxable goods held at the time of cancellation)
✅ Tax liabilities on the stock (if applicable)
✅ Amount of ITC reversal
📌 Important: If you have no stock left, you still need to file a Nil return for GSTR-10.
Penalty for Late Filing of GSTR-10
- Late fee: ₹200 per day (₹100 CGST + ₹100 SGST)
- Maximum penalty: ₹10,000
- Additional interest may apply if tax is payable.
⏳ Pro Tip: Avoid delays to prevent unnecessary penalties and legal hassles.
Step-by-Step Guide to File GSTR-10 Online
✅ Step 1: Log in to the GST portal
✅ Step 2: Click on ‘Services’ → ‘Returns’ → ‘Final Return (GSTR-10)’
✅ Step 3: Enter the date of GST cancellation
✅ Step 4: Provide stock details and tax liability information
✅ Step 5: Preview the return and verify details
✅ Step 6: Make tax payments (if applicable)
✅ Step 7: Submit using DSC or EVC
📌 Once filed, GSTR-10 cannot be revised, so make sure all details are accurate before submission.
Why Choose Humsabka Advisor for GSTR-10 Filing?
✔ Expert Consultation – GST professionals to guide you
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✔ Timely Filing – Avoid penalties and legal issues
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Let us help you file your GSTR-10 effortlessly! Contact Humsabka Advisor today!
Documents & Information required for GSTR-10 Return Filing
- GST Cancellation Order
- Reason for Cancellation
- Details of Closing Stock & ITC Reversal
- Tax Liability & Payment
- DSC or EVC
GSTR-10 Return Filing FAQ’s
What happens if I fail to file GSTR-10 within the due date?
If you don’t file GSTR-10 on time, the GST department will issue a notice in FORM GSTR-3A, asking you to file within 15 days. If you still don’t file, penalties and legal actions may follow.
Can I revise my GSTR-10 after submission?
No, GSTR-10 cannot be revised after submission. Make sure to carefully review all details before filing.
What should I do if I have no stock at the time of GST cancellation?
If there is no stock left, you still need to file a Nil GSTR-10 return to avoid penalties.
Do I need to file GSTR-10 if my GST cancellation application is still under processing?
No, you need to file GSTR-10 only after the cancellation is approved and a cancellation order is issued.
Is GSTR-10 applicable to GST Composition taxpayers?
No, composition scheme taxpayers do not need to file GSTR-10. Instead, they must file GSTR-4 before surrendering their GST registration.
Can I claim ITC (Input Tax Credit) on stock while filing GSTR-10?
No, you cannot claim ITC when filing GSTR-10. Instead, you may need to reverse any unused ITC on closing stock.
What is the maximum late fee for not filing GSTR-10?
The late fee is ₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum of ₹10,000.
How can I check the status of my GSTR-10 filing?
You can check the filing status by logging into the GST portal and navigating to ‘Returns Dashboard’ → ‘Filed Returns’.
What documents are required to file GSTR-10?
You may need:
✅ GSTIN
✅ Details of closing stock (if any)
✅ ITC reversal details
✅ Digital Signature Certificate (DSC) or EVC for submission
Can I file GSTR-10 using a mobile phone?
Yes, GSTR-10 can be filed through the GST portal’s mobile-friendly version or using the GST mobile app.
Is there any exemption from filing GSTR-10?
Yes, non-resident taxable persons, TDS/TCS deductors, and ISD taxpayers are not required to file GSTR-10.
How do I pay tax liability while filing GSTR-10?
If you have any outstanding tax liability, you can pay using the GST electronic cash ledger before submitting the return.
What should I do if I receive a show-cause notice for non-filing of GSTR-10?
You should immediately file GSTR-10 along with any pending payments. If delayed further, penalties and legal action may apply.
Can a business re-register for GST after filing GSTR-10?
Yes, after surrendering GST registration and filing GSTR-10, a business can apply for new GST registration anytime.
Why do I see an error while filing GSTR-10?
Common reasons include:
❌ Incorrect stock details
❌ ITC mismatches
❌ Expired digital signature
Try fixing the errors or contact GST helpdesk for support.