GST 10 Option not showing in portal

No, GST Form GSTR-10 is not applicable to a composition dealer.

Here’s why:

• GSTR-10 is the Final Return that must be filed only by regular (normal) taxpayers when their GST registration is surrendered or cancelled.

• Composition dealers are not required to file GSTR-10. Instead, they must file GSTR-4 (Annual Return) and may need to file CMP-08 (quarterly) during the period of their registration.

• What should a Composition Dealer do on cancellation?

  When a composition dealer's registration is cancelled, they are required to:

  1. File GSTR-4 (Annual Return) up to the date of cancellation.

  2. Do not file GSTR-10, since it's not applicable to them.

  3. If they switch from composition to regular scheme before cancellation, then GSTR-10 is applicable for the period under regular scheme.

• Reference:

  • CBIC Notification No. 21/2019 – Central Tax

  • Rule 81 of CGST Rules

  •  

GSTR-10 typically appears on the portal within 2 to 5 working days after the cancellation order date, not the application date.

If you do not see it yet, check:
1. Log in to the GST portal and go to Services > Returns > Returns Dashboard. Select the GSTIN that was cancelled.
2. In the return type dropdown, look for GSTR-10. It shows up only after the cancellation order is processed by the officer (ARN status = Approved).
3. If cancellation was suo-moto (by the department), wait 3 to 5 days after the order date. The system takes time to update.

If it still does not appear after 7 days:
- Raise a grievance on the GST portal: Services > User Services > Grievance against GST. Mention the ARN of the cancellation order and the date.

Important: GSTR-10 must be filed within 3 months from the date of the cancellation order. Late filing attracts a penalty under Section 47 capped at Rs 10,000. Do not wait too long to resolve the portal issue.

This [GSTR-10 final return filing guide](https://taxgarden.in/blog/gstr-10-final-return-gst-cancellation-filing-guide-india) covers what to include in GSTR-10, how to handle pending ITC reversal, and the step-by-step portal process.