How to file GST Final return GSTR 10 : FAQs and User Manual

By | September 21, 2018
(Last Updated On: September 21, 2018)

Contents

GST Final return GSTR 10

Video Lecture by CA Satbir Singh in Hindi on how to file GST Final return GSTR 10

FAQs > Form GSTR-10

1. What is Form GSTR-10?

A taxable person whose GST registration is cancelled or surrendered has to file a return in Form GSTR-10 called as Final Return. This is statement of stocks held by such taxpayer on day immediately preceding the date from which cancellation is made effective. This return should be filed within three months of the date of cancellation or date of order of cancellation, whichever is later.

This return is intended to provide details of ITC involved in closing stock (including inputs and capital goods) to be reversed/ paid by the taxpayer.

2. Who needs to file Form GSTR-10?

Form GSTR-10 is required to be filed by every taxpayer except:

(i) Input Service Distributor

(ii) Non-resident taxable persons

(iii) Persons required to deduct tax at source (TDS) under section 51

(iv) Persons paying tax under section 10 (Composition Taxpayer)

(v) Persons required to collect tax at source (TCS) under section 52

3. What is the difference between Final Return and Annual Return?

Annual return has to be filed by every registered person under GST. Annual return is to be filed once a year in Form GSTR-9.

Final return is required to be filed by the persons whose registration has been cancelled or surrendered in Form GSTR-10.

4. Is it mandatory to file Form GSTR-10?

Yes, it is mandatory to file Form GSTR-10 in cases when GST registration is cancelled or surrendered.

5. Can I file nil return in Form GSTR-10?

Yes, you can file nil return in Form GSTR-10, if facts are so.

6. By when do I need to file the Form GSTR-10?

In case of cancellation, Final Return in Form GSTR-10 is required to be filed within 3 months from the date of effective date of cancellation or date of cancellation order, whichever is later.

7. From where can I as a taxpayer file Form GSTR-10?

Form GSTR-10 can be accessed on the GST Portal, post login by the taxpayer from below mentioned path.

The path is Services > Returns > Final Return.

8. Is there any Offline Tool for filing Form GSTR-10?

Yes. Return in Form GSTR-10 can be filed through offline mode as well.

9. What are the pre-conditions for filing Form GSTR-10?

Pre-conditions for filing of Form GSTR-10 are:

1. Taxpayer should have valid User ID and password.

2. Taxpayer should have applied for cancellation of registration and order has been issued for cancellation of registration or in case of suo-moto cancellation by tax authorities, an order has been issued for cancellation of registration.

10. I have applied for cancellation of registration. Can I still login to GST Portal to file Form GSTR-10?

Yes. Your log in will remain active for the remaining activities required to be fulfilled after cancellation.

11. Can I file Form GSTR-10 after discharging partial liability?

You cannot file Form GSTR-10 without discharging full liabilities as declared in this Return.

12. I have filed Form GSTR-10. Can I revise it now?

Final Return/ Form GSTR-10 cannot be revised once filed.

13. What are the modes of signing Form GSTR-10?

You can file Form GSTR-10 using DSC or EVC.

Digital Signature Certificate (DSC)

Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issued by authorized Certifying Authorities.

The GST Portal accepts only PAN based Class II and III DSC.

To obtain a DSC, please contact any one of the authorised DSC-issuing Certifying Authorities: http://www.cca.gov.in/cca/?q=licensed_ca.html

Electronic Verification Code (EVC)

The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. The OTP is sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.

14. Can I preview Form GSTR-10 before filing?

Yes, you can view/download the preview of Form GSTR-10 by clicking on ‘PREVIEW DRAFT GSTR 10’ before filing on the GST Portal.

15. I am not able to file Form GSTR-10. Why?

Taxpayer cannot see the link of Final return in path Services àReturns à Final Return in order to file Form GSTR-10, if the application for cancellation of registration has not been filed by the taxpayer or cancellation order has not been issued.

16. What happens after Form GSTR-10 is filed?

After Form GSTR-10 is filed:

  • ARN is generated on successful filing of the Form GSTR-10 Return.
  • An SMS and an email are sent to the applicant on his registered mobile and email id.
  • Electronic Cash/ Credit ledger and Electronic Liability Register Part-I will get updated on successful set-off of liabilities.
  • The return filed shall be saved in the Record Search and will be made available to tax official also.

17. Can adjustment of liabilities is allowed for the payment which were made at the time of filing of form REG-16 (Application for Cancellation of Registration)?

Yes, if any amount were paid at the time of filing application for cancellation of registration (Form REG-16), then such amount will be reduced from your liability to be payable at the time of filing of Final return (FORM GSTR-10) and will be displayed in Table 9 & 10 (Amount of tax payable and paid).

Manual > Form GSTR-10

How can I create and file details in Form GSTR-10?

To create and file details in Form GSTR-10, perform following steps:

A.Login and Navigate to Form GSTR-10 page

B. Update Address for Future Correspondence

C. UpdateParticulars of certifying Chartered Accountant or Cost Accountant

D. Enter details in various tiles

E. Preview Form GSTR-10

F: Proceed to File and Payment of Tax

G. File Form GSTR-10 with DSC/ EVC

H. Download Filed Return

A. Login and Navigate to Form GSTR-10 page

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials.

3. Click the Services > Returns > Final Return command.

4. The Final Return page is displayed.

5. Please read the important message in the box carefully.

6. In the GSTR-10 tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.

7. The GSTR-10 – Final Return dashboard page is displayed.

B. Update Address for Future Correspondence

8. Enter the address for future correspondence.

Note: In cases, where application for cancellation is filed in Form REG-16, address details would be auto-populated from Form REG-16 and is shown in editable format.

9. Click the SAVE button.

10. A success message is displayed that request has been accepted successfully.

C. Update Particulars of certifying Chartered Accountant or Cost Accountant (If applicable)

11. In case, you want to update details of Chartered Accountant or Cost Accountant, enter the following details (if applicable) under the section on Particulars of certifying Chartered Accountant or Cost Accountant:

a) Name of the certifying accounting firm.

b) Name of the certifying Chartered Accountant / Cost Accountant in the certifying firm.

c) Membership number of the certifying firm.

d) Date of certificate issued by the certifying accounting firm.

10. Attach a scanned copy of the certificate.

12. Click SAVE CA details.

13. A success message is displayed that upload is successful.

D. Enter details in various tiles

Click on the tile names to know more about and enter related details:

14 8A, 8B & 8C – Goods Details With Invoices: To add details of goods with invoices.

15 8D – Goods Details Without Invoices: To add details of goods without invoices.

(13) 8A, 8B & 8C – Goods Details With Invoices

14.1. Click the 8A, 8B & 8C – Goods Details With Invoices tile to add details of details of goods with invoices.

14.2. Click the ADD DETAILS button.

 

14.3. Select the Supplier’s Registration, Registered Under (GST/CX/VAT) from the drop-down list.

14.4 (a). In case of GST:

14.4 (b). In case of CX/VAT:

 

14.4 (a). In case of GST:

i. In the GSTIN field, enter the GSTIN number of the supplier.

ii. In the Invoice/Bill of entry Number field, enter the invoice or bill of entry number.

iii. Select the Invoice/Bill of entry Date using the calendar.

iv. Enter the details of the item.

v. Click the ADD button.

vi. Click the SAVE button.

vii. A success message is displayed and invoice is added. You can click edit/delete button to edit/ delete the invoices (under Actions). Click the BACK button.

14.4 (b). In case of CX/VAT:

 

i. In the CX/VAT Registration Number field, enter the CX or VAT Registration number of the supplier.

ii. In the Invoice/Bill of entry Number field, enter the invoice or bill of entry number.

iii. Select the Invoice/Bill of entry Date using the calendar.

iv. Enter the details of the item.

v. Click the ADD button.

vi. Click the SAVE button.

vii. A success message is displayed and invoice is added. You can click edit/delete button to edit/ delete the invoices (under Actions). Click the BACK button.

14.5. You will be directed to the GSTR-10 Dashboard landing page and the 8A, 8B & 8C – Goods Details With Invoices box in Form GSTR-10 will reflect the total number of records and value of goods.

(15) 8D – Goods Details Without Invoices

15.1. Click the 8D – Goods Details Without Invoices tile to add details of details of goods without invoices.

15.2 (a) With GSTIN/CX/VAT Tab:

15.2 (b) Without GSTIN/CX/VAT Tab:

15.2 (a) With GSTIN/CX/VAT Tab:

i. Click the ADD DETAILS button.

ii. Select the Supplier’s Registration, Registered Under (GST/CX/VAT) from the drop-down list.

15.2 (a.1) In case of GST:

15.2 (a.2 ) In case of CX/VAT:

15.2 (a.1) In case of GST:

iii. In the GSTIN field, enter the GSTIN number of the supplier.

iv. Enter the details of the item.

v. Click the ADD button.

vi. Click the SAVE button.

vii. A success message is displayed and record is added. You can click edit/delete button to edit/ delete the records (under Actions). Click the BACK button.

 

15.2 (a.2 ) In case of CX/VAT:

iii. In the CX/VAT Registration Number field, enter the CX or VAT Registration number of the supplier.

iv. Enter the details of the item.

v. Click the ADD button.

vi. Click the SAVE button.

vii. A success message is displayed and record is added. You can click edit/delete button to edit/ delete the records (under Actions). Click the BACK button.

15.2 (b) Without GSTIN/CX/VAT Tab:

 

i. Select the Without GSTIN/CX/VAT tab.

ii. Click the ADD DETAILS button.

iii. In the Sr.No field, enter the serial number.

iv. Select the Goods Type from the drop-down list.

v. In the Description of Goods field, enter the goods description.

vi. In the UQC field, select UQC.

vii. In the Total Quantity field, enter the quantity.

viii.  In the Total Taxable Value field, enter the Total Taxable Value of the outward supply.

ix. Enter the Integrated Tax, Central Tax and State/UT Tax details.

x. A success message is displayed and record is added. You can click edit/delete button to edit/ delete the records (under Actions). Click the BACK button.

15.3. You will be directed to the GSTR-10 Dashboard page and the 8D – Goods Details Without Invoices box in Form GSTR-10 will reflect the total number of records and value of goods.

E. Preview Form GSTR-10

16. Once you have entered all the details, click the PREVIEW DRAFT GSTR-10 button. This button will download the draft Summary page of Form GSTR-10 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully. The PDF file generated would bear watermark of draft as the details are yet to be filed.

17. The downloaded PDF is displayed.

F. Proceed to File and Payment of Tax

18. Click the PROCEED TO FILE button.

19. A message is displayed on top page of the screen that Proceed to file request has been received. Please check the status in sometime. Click the Refresh button.

 

20. Once the status of Form GSTR-10 is Ready to File, 9 & 10 – Amount of tax payable and paid tile gets enabled. Click the 9 & 10 – Amount of tax payable and paid tile.

21.1. The cash and credit ledger balance as available on date are shown in below table.

 

21.2 (a). Scenario 1: If available balance in Electronic Cash Ledger/ Credit Ledger is less than the amount required to offset the liabilities

i. If available balance in Electronic Cash Ledger/ Credit Ledger is less than the amount required to offset the liabilities, then a part payment of liability can be made from available balance from the Electronic Cash Ledger/ Credit Ledger. You may directly create challan for payment of remaining part of liability by clicking on the CREATE CHALLAN button.

ii. The Create Challan page is displayed.

Note: In the Tax Payment grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with total amount of payment to be made. You cannot edit the amount.

iii. Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS.

iv. Click the GENERATE CHALLAN button.

v. The Challan is generated.

Note:

In case of Net Banking: You will be directed to the Net Banking page of the selected Bank. The payment amount is shown at the Bank’s website. If you want to change the amount, abort the transaction and create a new challan.

In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be displayed.

 

In case of Over the Counter:

Take a print out of the Challan and visit the selected Bank. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

 

In case of NEFT/ RTGS:

Take a print out of the Challan and visit the selected Bank. Mandate form will be generated simultaneously. Pay using Cheque through your account with the selected Bank/ Branch. You can also pay using the account debit facility. The transaction will be processed by the Bank and RBI shall confirm the same within <2 hours>. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

 

Click here to refer the FAQs and User Manual on Making Payment.

21.2 (b). Scenario 2: If available balance in Electronic cash ledger/Credit Ledger is more than/equal to the amount required to offset the liabilities

  1. If available balance in Electronic Cash Ledge/Credit Ledger is more than/equal to the amount required to offset the liabilities, no additional cash is required for paying liability.

22. Click the PREVIEW DRAFT GSTR-10 button to view the summary page of Form GSTR-10 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before making payments.

 

23. The summary page of Form GSTR-10 is displayed.

G. File Form GSTR-10 with DSC/ EVC

24. Select the Declaration checkbox.

25. Select the Authorized Signatory from the drop-down list.

26. Click the FILE GSTR-10 button.

27. Click the YES button.

28. The Submit Application page is displayed. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.

29.1. SUBMIT WITH DSC:

a. Select the certificate and click the SIGN button.

29.2. SUBMIT WITH EVC:

a. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click theVALIDATE OTPbutton.

  1. The success message is displayed and ARN is displayed.Status of the Form GSTR-10 return changes to “Filed”.Click the BACK button.

Note: After Form GSTR-10 is filed:

  • ARN is generated on successful filing of the Form GSTR-10 Return.
  • An SMS and an email are sent to the applicant on his registered mobile and email id.
  • Electronic Cash/ Credit ledger and Electronic Liability Register Part-I will get updated on successful set-off of liabilities.
  • The return filed shall be saved in the Record Search and will be made available to tax official also.

H. Download Filed Return

31. Click the PREVIEW FINAL GSTR-10 button to download the filed return.

 

32. The PDF file generated would now bear watermark of final Form GSTR-10.

 

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