GSTR-10 Filing Services

Our Services

• GSTR-10 filing for taxpayers with cancelled or surrendered GST registration.
• Calculation of tax liabilities and ITC reversal on closing stock.
• Post-filing support and query resolution.

Who Should File GSTR-10?

Taxpayers whose GST registration has been cancelled or surrendered, except:

• Input Service Distributors.
• Non-resident taxable persons.
• Composition scheme taxpayers.
• Persons required to collect TCS under Section 52.

Documents Required

• GSTIN: 15-digit PAN-based GST Identification Number.
• Cancellation Order: Reference number and date of cancellation order.
• Closing Stock Details: Inputs, semi-finished, finished goods, and capital goods.
• GST Invoices: For closing stock valuation.
• Profit and Loss Account: For financial overview.
• Balance Sheet: To support stock valuation.
• Last GSTR-3B: Filed return for the last month.

Note: Documents must be scanned in PDF at 300 DPI, self-attested, and legible. Closing stock valuation may require certification by a Chartered Accountant or Cost Accountant.

Prerequisites

• Valid User ID and password on the GST portal.
• Application for cancellation filed and order issued, or suo moto cancellation order issued.
• All applicable GSTR-1 and GSTR-3B returns filed before GSTR-10.

Filing Process

• Step 1: Log in to the GST portal (www.gst.gov.in) with valid credentials.
• Step 2: Navigate to Services > Returns > Final Return > Prepare Online.
• Step 3: Update address for future correspondence.
• Step 4: Enter Chartered Accountant/Cost Accountant details, if applicable.
• Step 5: Provide details of closing stock in Tables 8A, 8B, 8C, and 8D.
• Step 6: Preview draft GSTR-10 and download summary for review.
• Step 7: Settle tax liabilities using Electronic Cash/Credit Ledger or create challan for additional payment.
• Step 8: File GSTR-10 using DSC or EVC and obtain ARN.

Note: GSTR-10 cannot be revised once filed. Ensure accuracy before submission.

What You Get

• GSTR-10 Acknowledgment with ARN.
• Guide on GST compliance post-cancellation.

Delivery Format: Digital PDF via email; physical copies on request.

Advantages

• Ensures compliance with GST laws.
• Closes GST registration formally, avoiding future liabilities.
• Allows claiming of unutilized ITC, if eligible.

Disadvantages

• Requires payment of tax on closing stock and ITC reversal.
• Late filing incurs penalties of ₹200/day (₹100 CGST + ₹100 SGST), up to ₹10,000.

Comparison

Frequently Asked Questions (FAQs)

Is GSTR-10 mandatory?

Yes, for taxpayers whose GST registration is cancelled or surrendered, except for specific exemptions like composition scheme taxpayers.

Can I file a nil GSTR-10?

Yes, if there is no closing stock or ITC to reverse, a nil return can be filed.

What happens if I miss the GSTR-10 deadline?

A notice is issued, and a penalty of ₹200/day applies until filed, up to ₹10,000.

Why Choose Filingg.com?

• Expert team for accurate GSTR-10 filing.
• Fast and transparent process with regular updates.
• Affordable pricing with no hidden costs.