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GST 10 Option not showing in portal

Return 1356 views 1 replies

deshan bafana

4 Points Posted on 18 July 2025

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

Replies (1)

Quick Summary

A composition dealer whose GST registration was cancelled by the department could not find the GSTR-10 option on the portal. Experts clarified that GSTR-10 is not applicable to composition dealers; they must instead file pending CMP-08 and GSTR-4 returns up to cancellation.

Maaran

Accountant

12 Points Posted on 19 July 2025

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