the client gst was cancelled suo motto by department on 22.02.2023 we have filled all pending return on 17.07.2025 . the client is a composition dealer but the final return option is not been shown in the return tab we want cancel his gst .what remedy is possible
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GST 10 Option not showing in portal
Replies (1)
No, GST Form GSTR-10 is not applicable to a composition dealer.
Here’s why:
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GSTR-10 is the Final Return that must be filed only by regular (normal) taxpayers when their GST registration is surrendered or cancelled.
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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.
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What should a Composition Dealer do on cancellation?
When a composition dealer's registration is cancelled, they are required to:
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File GSTR-4 (Annual Return) up to the date of cancellation.
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Do not file GSTR-10, since it's not applicable to them.
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If they switch from composition to regular scheme before cancellation, then GSTR-10 is applicable for the period under regular scheme.
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Reference:
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CBIC Notification No. 21/2019 – Central Tax
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Rule 81 of CGST Rules
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