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Have you surrendered your GST number or, has your GST registration been cancelled and do you think you are free from filling GST return after doing so?

Well, I have a bad news for you then. 

You will have to file GSTR 10 within three months from the date of surrender or cancellation of GST registration.

Now you will have a question that what exactly is GSTR 10?

GSTR 10 is basically a stock summary, stating the closing stock held by you preceding the date on which GST number is cancelled.

It is also called as final return form.

Another question comes now, what's the difference between annual return and final return?

My friends, the Annual return is to be filled by every registered person once a year in form GSTR 9, while Final return is to be filled by every person who has surrendered his GST number or after his GST registration has been cancelled and it is filed in form GSTR 10.

What if GSTR 10 is not filled?

This won't spare you from the horrors. A notice will be served to you and you will be given 15 days time to file it. If you still fail to file the final return then the tax officer will pass the final order of cancellation with the amount of tax payable along with interest and penalty.

Should NIL GSTR 10 be filled too?

Yes, my friends. Its compulsory even if the facts are such that you have no amount to fill in it then also you will have to file it.

How can GSTR 10 be filled?

It can be filled through GST portal and it can be filled in both online and offline mode.

So, be prepared to file the final return even if you have surrendered your GST number or your GST registration has been cancelled.


Published by

CA Anurag Sharma
(CA )
Category GST   Report

9 Likes   2 Shares   22563 Views



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