{"id":68457,"date":"2025-03-17T14:42:52","date_gmt":"2025-03-17T09:12:52","guid":{"rendered":"https:\/\/piceapp.com\/blogs\/?p=68457"},"modified":"2025-03-17T14:42:57","modified_gmt":"2025-03-17T09:12:57","slug":"how-to-file-gstr-10-return-on-gst-portal","status":"publish","type":"post","link":"https:\/\/piceapp.com\/blogs\/how-to-file-gstr-10-return-on-gst-portal\/","title":{"rendered":"How to File GSTR-10 Return on GST Portal?"},"content":{"rendered":"\n<div class=\"wp-block-group has-background\" style=\"background-color:#f2f5f9\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading\"><strong>Key Takeaways<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>GSTR-10 is a final return<\/strong> for businesses canceling their GST registration.<\/li>\n\n\n\n<li><strong>It must be filed within three months<\/strong> of cancellation or order date.<\/li>\n\n\n\n<li><strong>Certain taxpayers are exempt,<\/strong> like ISD, non-residents, and composition taxpayers.<\/li>\n\n\n\n<li><strong>Late filing incurs penalties<\/strong> of \u20b9100 per day per CGST\/SGST, up to 0.25% of turnover.<\/li>\n\n\n\n<li><strong>A GST calculator ensures accuracy<\/strong> and helps avoid errors and penalties.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>All registered taxpayers need to file GST returns based on their specific type of registration, turnover, and other applicable factors. One such return is GSTR-10, which businesses use to submit their final GST return. <\/p>\n\n\n\n<p>This return is required to be filed by<a href=\"https:\/\/fi.money\/guides\/personal-finance\/who-is-a-taxable-person-under-gst\" target=\"_blank\" rel=\"noopener\"> taxable persons<\/a> who have chosen to cancel their GST registration. In this blog, we will walk you through a comprehensive guide on <strong>how to file GSTR-10 return on the GST portal<\/strong> while highlighting all the associated details that you need to know.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What Is GSTR-10?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/01\/What-Is-GSTR-10.png\" alt=\"What Is GSTR-10?\" class=\"wp-image-59551\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/01\/What-Is-GSTR-10.png 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/01\/What-Is-GSTR-10-300x169.png 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/01\/What-Is-GSTR-10-150x84.png 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/01\/What-Is-GSTR-10-768x432.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>When a taxpayer&#8217;s GST registration is cancelled or voluntarily surrendered, they are required to submit a final return known as GSTR-10. This is a one-page form that includes the essential details such as:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>GSTIN<\/strong>: The unique GST identification number allotted to the taxpayer.<\/li>\n\n\n\n<li><strong>Date of Cancellation or Registration Surrender<\/strong>: The specific date when the registration was either cancelled or relinquished.<\/li>\n\n\n\n<li><strong>Reason for Cancellation<\/strong>: The cause for ending the registration, whether due to business closure, transfer or other reasons.<\/li>\n\n\n\n<li><strong>Authorised Signatory\u2019s Name and Signature<\/strong>: The form must be signed by an <a href=\"https:\/\/help.emvo-medicines.eu\/en\/articles\/6243937-who-is-the-authorised-representative\" target=\"_blank\" rel=\"noopener\">authorised representative<\/a> of the business.<\/li>\n\n\n\n<li><strong>Contact Information for the Authorised Signatory<\/strong>: This includes details to reach the person responsible for filing the return.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>When Is the Due Date of Filing GSTR-10?&nbsp;<\/strong><\/h2>\n\n\n\n<p>Before we dive into <strong>how to file GSTR-10 return on the GST portal<\/strong>, let us first find out the filing deadline. The due date for filing GSTR-10 is within three months from the date of cancellation or the date of the cancellation order, whichever comes later.&nbsp;<\/p>\n\n\n\n<p>For example, if the GST registration is cancelled on 1st February 2025, and the cancellation order is received on 5th February 2025, the business must file GSTR-10 by 5th May 2025, as the due date is based on the later of the two dates.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Who Should File GSTR-10?<\/strong><\/h2>\n\n\n\n<p>The Form GSTR-10 must be filed by most taxpayers whose GST registration is cancelled or surrendered, but it is not required to be filed by the following categories of taxpayers:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Input Service Distributor (ISD)<\/li>\n\n\n\n<li>Non-resident taxable person<\/li>\n\n\n\n<li>Persons paying tax under Section 10 (Composition taxpayers)<\/li>\n\n\n\n<li>Persons required to deduct Tax at Source (TDS) under Section 51<\/li>\n\n\n\n<li>Persons required to collect Tax at Source (TCS) under Section 52<\/li>\n<\/ul>\n\n\n\n<p>These categories are exempt from filing the final return GSTR-10.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What Are the Prerequisites for Filing GSTR-10?&nbsp;<\/strong><\/h2>\n\n\n\n<p>The prerequisites for filing GSTR-10 are:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>The taxpayer must have a valid User ID and password to access the GST portal.<\/li>\n\n\n\n<li>The taxpayer must have applied for cancellation of registration and an order for cancellation must have been issued. In cases where the cancellation is initiated by the <a href=\"https:\/\/angelone.in\/finance-wiki\/taxes\/tax-authorities\" target=\"_blank\" rel=\"noopener\">tax authorities <\/a>(suo-moto), an official cancellation order must also be in place.<\/li>\n\n\n\n<li>He\/she must have all the stock details as of the date of cancellation, along with the details of ITC availed.<\/li>\n<\/ol>\n\n\n\n<p>These are the basic requirements before you can proceed with filing the final return, GSTR-10.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How to File GSTR 10 Return on the GST Portal?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/03\/How-to-File-GSTR-10-Return-on-the-GST-Portal.png\" alt=\"How to File GSTR 10 Return on the GST Portal?\" class=\"wp-image-68536\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/03\/How-to-File-GSTR-10-Return-on-the-GST-Portal.png 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/03\/How-to-File-GSTR-10-Return-on-the-GST-Portal-300x169.png 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/03\/How-to-File-GSTR-10-Return-on-the-GST-Portal-150x84.png 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/03\/How-to-File-GSTR-10-Return-on-the-GST-Portal-768x432.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>Here\u2019s a step-by-step guide on <strong>how to file GSTR-10 return on the GST portal:&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>Step 1:<\/strong> Log in to the GST portal using your valid credentials (User ID and password).<\/p>\n\n\n\n<p><strong>Step 2:<\/strong> Navigate to the GSTR-10 page.&nbsp;<\/p>\n\n\n\n<p><strong>Step 3: <\/strong>Go to \u2018Services\u2019.&nbsp;<\/p>\n\n\n\n<p><strong>Step 4: <\/strong>Click on the \u2018Returns\u2019 option followed by \u2018Final Return\u2019.&nbsp;<\/p>\n\n\n\n<p><strong>Step 5:<\/strong> You will see an important message on the page, make sure to read it carefully before proceeding. Once you have done that, click on \u2018Prepare Online\u2019.<\/p>\n\n\n\n<p><strong>Step 6: <\/strong>Now you have to update the address for correspondence. Enter it and click \u2018Save\u2019.&nbsp;<\/p>\n\n\n\n<p><strong>Step 7:<\/strong> Enter the following details of a Chartered Accountant (CA) or Cost Accountant under the section \u2018Particulars of certifying Chartered Accountant or Cost Accountant\u2019:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Name of the Chartered Accountant\/Cost Accountant issuing the Certificate<\/li>\n\n\n\n<li>Name of the accounting firm<\/li>\n\n\n\n<li>Membership number of the certifying firm<\/li>\n\n\n\n<li>Date of the certificate issued<\/li>\n<\/ul>\n\n\n\n<p><strong>Step 8: <\/strong>Attach a scanned copy of the certificate.&nbsp;<\/p>\n\n\n\n<p><strong>Step 9: <\/strong>Click on \u2018Save CA Details\u2019. A message will pop up as confirmation.<\/p>\n\n\n\n<p><strong>Step 10: <\/strong>Update the details of goods held in stock (either as inputs in <a href=\"https:\/\/www.netsuite.com\/portal\/resource\/articles\/inventory-management\/semi-finished-goods.shtml#:~:text=Key%20Takeaways,computer%20chips%20to%20car%20engines.\" target=\"_blank\" rel=\"noopener\">semi-finished\/finished goods<\/a>, on which ITC has been taken) in the following tiles:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Those with invoices \u2013 In Table 8A, 8B and 8C<\/li>\n\n\n\n<li>Those without invoices- In Table 8D<\/li>\n<\/ul>\n\n\n\n<p>The inputs are necessary to reverse the Input Tax Credit (ITC) that was claimed earlier, whether under the pre-GST regime or the GST regime.&nbsp;<\/p>\n\n\n\n<p><strong>Steps to Fill Table 8A, 8B and 8C<\/strong><\/p>\n\n\n\n<p><strong>Step 11:<\/strong> Click on the tile \u20188A, 8B and 8C \u2013 Goods with invoices\u2019.<\/p>\n\n\n\n<p><strong>Step 12: <\/strong>Click on \u2018Add Details\u2019.&nbsp;<\/p>\n\n\n\n<p><strong>Step 13:<\/strong> Choose supplier registration from the drop-down list.<\/p>\n\n\n\n<p><strong>Step 14:<\/strong> Select either the GST or Central Excise (CX)\/VAT regime to enter the invoice details.&nbsp;<\/p>\n\n\n\n<p><strong>Step 15: <\/strong>Once all the items have been added using the \u2018Add\u2019 button, click \u2018Save\u2019 to continue.<\/p>\n\n\n\n<p><strong>Details Required for GST Invoice<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GSTIN Number<\/li>\n\n\n\n<li>Invoice\/Bill of Entry Number<\/li>\n\n\n\n<li>Invoice\/Bill of Entry date<\/li>\n\n\n\n<li>Item details<\/li>\n<\/ul>\n\n\n\n<p><strong>Details Required for Central Excise\/VAT invoice<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CX\/VAT Number<\/li>\n\n\n\n<li>Invoice\/Bill of Entry Number<\/li>\n\n\n\n<li>Invoice\/Bill of Entry Date<\/li>\n\n\n\n<li>Item details<\/li>\n<\/ul>\n\n\n\n<p>After this, you will be directed to the GSTR-10 dashboard landing page, where Table 8A, 8B and 8C will reflect the total records, the value of goods and other related information.<\/p>\n\n\n\n<p><strong>Steps to Fill Table 8D&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>Step 16: <\/strong>Enter the required details in Table 8D \u2013 details of goods without invoices.&nbsp;<\/p>\n\n\n\n<p><strong>Step 17:<\/strong> Click on the \u2018Save\u2019 tab.&nbsp;<\/p>\n\n\n\n<p>Rather than updating the invoice details, the taxpayer is required to provide the type of goods, description of goods, total quantity and taxable value here. Once the data is successfully updated, the taxpayer will be redirected to the GSTR-10 page, where the details in Table 8D (goods without invoices) will be updated.<\/p>\n\n\n\n<p><strong>Step 18:<\/strong> Click on \u2018Preview Draft GSTR-10\u2019 to access the draft summary page of Form GSTR-10. The taxpayer can then download the summary to check and confirm the details.<\/p>\n\n\n\n<p><strong>Step 19: Click on \u2018Proceed to File\u2019.&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>Step 20: <\/strong>A message will appear stating, \u2018Proceed to file request has been received\u2019. Click on \u2018Refresh\u2019 to continue.<\/p>\n\n\n\n<p><strong>Step 21<\/strong>: Once the status of Form GSTR-10 changes to \u2018Ready to File\u2019, the \u2018Amount of tax payable and paid\u2019 tile will become active. Click on the tile to proceed. The available balance in both the cash and credit ledger will be displayed next.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"GSTR 10 Final Return | How to File GSTR 10 After Cancellation of GST Registration\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/Itii8jLT0mE?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>Now, there can be 2 situations in this case:&nbsp;<\/p>\n\n\n\n<p>Case 1: If the available balance in the cash\/credit ledger is less than the amount needed to settle the liabilities, the taxpayer will need to make additional payments to cover the shortfall.<\/p>\n\n\n\n<p>To make the additional payment, click on \u2018\u2018Create Challan\u2019. You can proceed to make the payment via net banking, over-the-counter, NEFT\/RTGS.&nbsp;<\/p>\n\n\n\n<p><strong>Case 2: <\/strong>If the available balance in the cash\/credit ledger is equal to or greater than the amount required to settle the liabilities, the taxpayer can directly use the available balance to offset the dues.<\/p>\n\n\n\n<p><strong>Step 22: <\/strong>Verify the draft GSTR-10 before making the payment.&nbsp;<\/p>\n\n\n\n<p><strong>Step 23: <\/strong>Tick the \u2018Declaration\u2019 checkbox, select the signatory details from the drop-down menu and click on \u2018File GSTR-10\u2019. To continue, click \u2018Yes\u2019 on the pop-up message.<\/p>\n\n\n\n<p><strong>Step 24: <\/strong>Once you are redirected to the \u2018Submit Application\u2019 page, you can file the final return with either DSC or EVC.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What Is the Penalty for Not Filing GSTR 10?<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/03\/What-Is-the-Penalty-for-Not-Filing-GSTR-10.png\" alt=\"What Is the Penalty for Not Filing GSTR 10?\" class=\"wp-image-68539\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/03\/What-Is-the-Penalty-for-Not-Filing-GSTR-10.png 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/03\/What-Is-the-Penalty-for-Not-Filing-GSTR-10-300x169.png 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/03\/What-Is-the-Penalty-for-Not-Filing-GSTR-10-150x84.png 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/03\/What-Is-the-Penalty-for-Not-Filing-GSTR-10-768x432.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>If the GSTR 10 is not submitted by the due date, the registered person will receive a notice. In such cases, you will be allowed 15 days to file the return along with all necessary documents. If the return is still not filed within this period, the tax officer will issue a final order for cancellation, specifying the amount of tax due, including any applicable interest or penalties.<\/p>\n\n\n\n<p>If the taxpayer does not file GSTR-10 by the due date, they will be charged a late fee of \u20b9100 for CGST and \u20b9100 for SGST per day, up to a maximum of 0.25% of the taxpayer&#8217;s turnover.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Details to be Provided in GSTR-10<\/strong><\/h2>\n\n\n\n<p>Now that you know <strong>how to file GSTR-10 return on the GST portal<\/strong>, let us take a look at the details to be provided in it. GSTR-10 consists of 11 sections in total. The following sections will be auto-populated when the system is accessed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GSTIN<\/li>\n\n\n\n<li>Legal Name<\/li>\n\n\n\n<li>Business or Trade Name<\/li>\n\n\n\n<li>Address for any future correspondence<\/li>\n<\/ul>\n\n\n\n<p>The remaining sections require the taxpayer to provide the necessary information, as outlined below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Effective Date of Surrender\/Cancellation<\/strong><\/li>\n<\/ul>\n\n\n\n<p>In this section, you need to provide the date of cancellation of GST registration as stated in the cancellation order.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Reference Number of Cancellation Order<\/strong><\/li>\n<\/ul>\n\n\n\n<p>A unique ID will be issued by the authorities when the cancellation order is passed. This ID needs to be mentioned in this section.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Date of Cancellation Order<\/strong><\/li>\n<\/ul>\n\n\n\n<p>This refers to the date on which the authorities issue the cancellation order for GST registration.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Particulars of Closing Stock&nbsp;<\/strong><\/li>\n<\/ul>\n\n\n\n<p>The taxpayer must provide details of the closing stock held when the business ceases operations. Any input tax credit remaining in the stock must be paid along with this return (inputs in stock)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tax Payable Amount and Tax Paid<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Provide details of the Input Tax Credit (ITC) reversal or the tax payable, along with the tax paid. This should include the amounts transferred from the <a href=\"https:\/\/www.novalnet.com\/glossary\/electronic-cash\/\" target=\"_blank\" rel=\"noopener\">electronic cash<\/a> and credit ledgers under the following heads: CGST, SGST, IGST and Cess. In addition, the taxpayer must provide information about any outstanding tax liability that need to be settled.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Interest, Late Fee Payable and Paid<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Provide a detailed break-up of the interest and late fee that is payable and has been paid, categorized under the respective heads.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Verification<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Verify and confirm that all the details provided in GSTR-10 are accurate.<\/p>\n\n\n\n<p>Once all the details are accurately provided, you need to digitally sign the return using either a Digital Signature Certificate (DSC) or Aadhaar-based signature verification to authenticate the GSTR-10.<\/p>\n\n\n\n<p><strong>Points to Note While Filing GSTR-10<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Where invoices are not available for the declared stock of inputs and inputs in semi-finished or finished goods, the amount must be estimated based on <a href=\"https:\/\/www.ig.com\/en\/glossary-trading-terms\/market-value-definition\" target=\"_blank\" rel=\"noopener\">market value,<\/a> in compliance with CGST Rule 44(3). This valuation must be certified by a practicing Chartered Accountant or Cost Accountant and uploaded along with GSTR-10.<\/li>\n\n\n\n<li>For declaring the value of capital goods or machinery, the following formula is prescribed:Invoice Value \u2013 (Value of 1\/60th per month or part thereof)This is calculated from the invoice or purchase date, assuming a useful life of five years.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Format of GSTR-10<\/strong><\/h2>\n\n\n\n<p>Here is the format of GSTR-10 that you need to know:<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-c8b4ff71-74d7-4e06-b959-47a5dbac2699\" href=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/03\/GSTR-10-Form-GST-Final-Return-Form.xlsx\">GSTR 10 Form GST Final Return Form<\/a><a href=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/03\/GSTR-10-Form-GST-Final-Return-Form.xlsx\" class=\"wp-block-file__button wp-element-button\" aria-describedby=\"wp-block-file--media-c8b4ff71-74d7-4e06-b959-47a5dbac2699\" download>Download<\/a><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Benefits of Using a GST Calculator for GSTR-10 Filing<\/strong><\/h3>\n\n\n\n<h2 class=\"wp-block-heading\">The following are the benefits of using a GST calculator for the filing of final return, GSTR-10:&nbsp;<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A GST calculator facilitates accurate calculation of the tax liabilities and ITC to be paid.<\/li>\n\n\n\n<li>It streamlines complex calculations, saving time and minimizing the risk of manual errors.<\/li>\n\n\n\n<li>By precisely calculating the tax due, it helps taxpayers in complying with GST regulations.<\/li>\n\n\n\n<li>With accurate tax calculations, GST calculators help you file GSTR-10 on time and steer clear of penalties and late fees.<\/li>\n\n\n\n<li>It features a user-friendly interface, which makes it easy to use even for individuals with limited tax knowledge.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Conclusion<\/strong><\/h3>\n\n\n\n<p>The GSTR-10 return is vital for businesses or individuals who have been notified for the cancellation of their GST registration or who choose to cancel it voluntarily. To ensure compliance, it is important to file the return within 3 months of receiving the cancellation notice or the cancellation date, whichever occurs later. <\/p>\n\n\n\n<p>Know <strong>how to file GSTR-10 return on the GST portal<\/strong> is crucial, as timely submission helps avoid penalties and ensures legal adherence.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#f2f5f9\">\ud83d\udca1If you want to streamline your payment and make GST payments via credit &amp; debit card, UPI consider using\u00a0<a href=\"https:\/\/piceapp.com\/\">the PICE App<\/a>. Explore the PICE App today and take your business to new heights.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>FAQs<\/strong><\/h3>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1742193951929\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>Who needs to file GSTR-10?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>GSTR-10 must be filed by taxpayers whose GST registration is canceled or voluntarily surrendered. However, it is not required for ISDs, non-residents, composition taxpayers, TDS, and TCS deductors.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1742193970621\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>What is the due date for filing GSTR-10?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>GSTR-10 must be filed within three months from the date of GST cancellation or the cancellation order, whichever is later. Failing to file on time may result in penalties and legal consequences.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1742193976549\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>What happens if I don\u2019t file GSTR-10 on time?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>If GSTR-10 is not filed within the due date, the taxpayer will receive a notice allowing 15 days to comply. Further delay leads to a penalty of \u20b9100 per day per CGST\/SGST, up to 0.25% of turnover.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1742193981101\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>What details are required while filing GSTR-10?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Key details include GSTIN, cancellation date, closing stock details, tax payable, ITC reversal, and verification by a Chartered Accountant. The form must be signed using a DSC or Aadhaar-based signature.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1742193986454\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>How can I pay any outstanding tax while filing GSTR-10?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Tax liabilities can be paid using the cash or credit ledger on the GST portal. If there\u2019s a shortfall, taxpayers can create a challan and pay via net banking, NEFT\/RTGS, or over-the-counter methods.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Key Takeaways All registered taxpayers need to file GST returns based on their specific type of registration, turnover, and other applicable factors. One such return is GSTR-10, which businesses use to submit their final GST return. This return is required to be filed by taxable persons who have chosen to cancel their GST registration. In [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":68532,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-68457","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"_links":{"self":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/68457","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/comments?post=68457"}],"version-history":[{"count":9,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/68457\/revisions"}],"predecessor-version":[{"id":68543,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/68457\/revisions\/68543"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/media\/68532"}],"wp:attachment":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/media?parent=68457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/categories?post=68457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/tags?post=68457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}