(Last Updated On: October 8, 2016)

GSTR-10

Final Return

Key Points GSTR-10 Final Return

• Who to file :-GSTR-10 -Final Return is For taxable person whose registration has been surrendered or cancelled
• When to file :– GSTR-10 -Final Return is to be filed within three months of the date of cancellation or date of cancellation order, whichever is later
• How to file GSTR-10 -Final Return :- Every registered taxable person required to furnish a final return under section 31, shall furnish such return electronically in FORM GSTR-10 through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner.

Download  GSTR 10 Final Return

Read also  GST Return filing Process in India

GST Return ,GSTR 1, GSTR 2, GSTR 3, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10, GSTR 11,

GST Return : Who … What….When….to File GST Return

Sr.No	Form	Who to File ?	What to file?	When to File ?
1	GSTR-1	Registered taxable supplier	Outward supplies	10th of the month succeeding the tax period
2	GSTR-2	Registered taxable recipient	Inward supplies /Purchases	15th of the month succeeding the tax period
3	GSTR-3	Registered taxable person	Monthly Return	20th of the month succeeding the tax period
4	GSTR-4	Composition supplier	Outward supplies, inward supplies	18th of the month succeeding the Quarter
5	GSTR-5	Non-resident person	Outward supplies, inward supplies	20th of the month succeeding tax period & within 7 days after expiry of registration
6	GSTR -6	Input service distributor	details of tax invoices on which credit has been received	13th of the month succeeding the tax period
7	GSTR-7	Tax deductor	Details of tax deducted	10th of the month succeeding the month of deduction
8	GSTR-8	E commerce operator/tax collector	Details of tax collected.	10th of the month succeeding the tax period
9	GSTR-9	Registered Taxable Persons	Annual Return	31st December of the next Financial Year]
10	GSTR 9A	Taxable Person paying tax u/s 8 (Compounding Taxable Person)	Annual Return	31st December of the next Financial Year]
11	GSTR 9B	Registered Taxable Person (if Turnover Exceeds 1Crore)	Audit Report with Reconciliation Statement	31st December of the next Financial Year
12	GSTR 10	Taxable person whose registration has been surrendered or cancelled	Final return	within three months of the date of cancellation or date of cancellation order, whichever is later
13	GSTR 11	Persons having Unique Identity Number and Claiming Refund	Details of inward supplies	28th of the month following the month for which statement is filed

Read also  GST Return filing Process in India

Download Draft GST Return Rules Released by Govt

Download Draft GST Return Formats released by Govt

Download Other GST Return Forms from GST Tab-GST Rules and Forms- Draft GST  Rules and Form -Return Form  at Taxheal.com

Free Education Guide on Goods & Service Tax (GST)

SR No	Topic -GST	Resources
1	Model GST Law	Model GST Law
2	GST Overview	Goods and Services Tax (GST): An Overview
		Integrated Goods & Service Tax (IGST) Act Overview
		Meaning and Scope of Supply
		Time of Supply
		Place of Supply of Goods and Service under GST
		Valuation in GST
		Levy of GST & Exemption from Tax
		Job Work under Goods & Service Tax (GST)
		Electronic Commerce under Goods & Service Tax (GST)
3	Transition to GST	Transitional Provisions in Goods & Service Tax (GST)
4	Registration	GST Registration FAQ’s
		GST Registration Process -Video
		GST -Draft Registration Rules
		GST -Draft Registration Formats
5	Invoice	GST Draft Invoice Rules released by CBEC
		GST Draft Invoice formats Released by CBEC
6	Input Tax Credit	Input Tax Credit under Goods & Service Tax (GST)
		Concept of Input Service Distributor in Goods & Service Tax (GST)
7	Payment	GST Payment of Tax
		GST Draft Payment Rules Released by CBEC
		GST Draft Payment formats Released by CBEC
8	Refunds	Refund under GST
		Draft GST Refund Forms released by CBEC
		Draft GST Refund Rules released by Govt
9	Returns	Returns Process and matching of Input Tax Credit under GST
		Draft GST Return Rules Released by Govt
		Draft GST Return Formats released by Govt
10	Assessment and Audit	Assessment and Audit under GST
11	Inspection, Search, Seizure and Arrest	Inspection, Search, Seizure and Arrest under GST
12	Offences, Penalty, Prosecution & Compounding	Offences, Penalty, Prosecution & Compounding in GST
13	Demands and Recovery	Demands and Recovery under GST
14	Appeals and Review	Appeals, Review and Revision in GST
15	Advance Ruling	Advance Ruling in Goods and Service Tax (GST)
16	Settlement Commission	Settlement Commission in Goods and Service Tax (GST)
17	GST Portal	Frontend Business Process on GST Portal