GSTR-10 is the final return that a GST-registered person must file once their registration has been cancelled. On the GST Portal it sits under Services > Returns > Final Return. The deadline, the preparation options, and the cost of filing late are covered below, with the statutory and portal sources linked where each point appears.
What GSTR-10 is
GSTR-10 is the return filed in the cancellation context. It closes out a taxpayer’s GST return obligations when the registration has been cancelled and is not a regular monthly or quarterly return. Filing it does not cancel the registration itself. The cancellation is a separate process, and GSTR-10 is the return that follows it.
Who has to file it
Section 45 of the Central Goods and Services Tax Act, 2017 sets the obligation. It reads: “Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, in such form and manner as may be prescribed.” (CGST Act, 2017, CBIC)
The obligation attaches to the class of registered persons who were required to file regular returns under section 39(1) before cancellation. Whether a particular cancelled registration falls within it depends on that taxpayer’s filing history and cancellation record. Due-date extensions, specific orders, or later changes in law can alter the timing in an individual case, so the cancellation order and any current notification should be checked before relying on the general rule.
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Due date for GSTR-10
The period runs from whichever is later: the cancellation date or the date of the cancellation order. The table below uses two illustrative cases to show how the later date controls the deadline.
| Scenario | Cancellation date | Date of cancellation order | Later date (starts the clock) | GSTR-10 due by |
|---|---|---|---|---|
| Order issued after the effective date | 10 January 2026 | 25 January 2026 | 25 January 2026 | 25 April 2026 |
| Effective date after the order date | 3 March 2026 | 1 March 2026 | 3 March 2026 | 3 June 2026 |
These dates are examples to show the method, not dates for any real case. Use your own cancellation date and order date from the GST Portal records.
How to file GSTR-10 on the GST Portal
The GSTN utility guide describes the following route. Screen labels can change, so follow the prompts on the live tile where they differ from this sequence.
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- Log in to the GST Portal with the taxpayer’s credentials, or with an authorised user’s login.
- Go to Services > Returns > Final Return.
- Open the GSTR-10 tile.
- Choose the preparation method: enter the details online, or prepare an offline JSON file with the GSTN offline utility and upload it through the portal.
- Review the information shown. If you need a different address for future correspondence, update it in the return. Upload a CA certificate only if the portal or your case requires one.
- Proceed to file, and complete the verification and submission steps the portal presents.
The utility guide is the primary GSTN reference for this workflow (GSTR-10 Offline Utility instructions, GSTN).
Online or offline preparation
The choice between the two routes depends mainly on how many records the return contains. The GSTN utility guide, which carries an embedded last-updated date of 17 September 2018, states the following thresholds:
- Online preparation: suitable where there are up to 500 records per table in tables 8A, 8B, 8C and 8D.
- Offline utility: suitable where there are more than 500 records in a table. Prepare the JSON file offline and upload it.
Because the guide is dated 2018, confirm the current threshold and the options displayed on the portal before choosing a route.
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What the return asks for
The GSTN guide organises the data into four tables, and the split between invoice-level and aggregate entries is the main thing to get right:
- Tables 8A, 8B and 8C: invoice-wise details.
- Table 8D: details without an invoice-wise breakup, reported in aggregate.
- Address for correspondence: the address the department should use for future communication.
- CA certificate: required only where applicable, as the guide puts it.
Before entering figures, reconcile them with the cancellation order, your books of account, stock records and tax payment records. The utility guide is a filing reference, not a complete checklist for every cancellation case.
Late filing and what it can cost
Lateness has three separate consequences. Keep them apart, because each has a different source.
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Statutory late fee for GSTR-10
Section 47(1) of the CGST Act sets a late fee of ₹100 for each day of delay in furnishing a section 45 return, subject to a maximum of ₹5,000. Section 46 provides for a notice requiring a return where a registered person fails to furnish a section 45 return. (CGST Act, 2017, CBIC)
Interest on a late final GSTR-3B
A GSTN advisory states that for cancelled taxpayers, if the last applicable GSTR-3B was filed after its due date, the applicable interest on that delayed filing is levied and collected through GSTR-10. This is interest on the delayed GSTR-3B, not the late fee on GSTR-10 itself. Confirm how the portal is currently treating it (Advisory on Interest Collection and Related Enhancements in GSTR-3B, GSTN).
A past amnesty that no longer applies
GSTN’s compilation for April 2023 to March 2024 records a temporary amnesty under which GSTR-10 filed between 1 April and 30 June 2023 for FY 2017-18 through FY 2021-22 was subject to a ₹1,000 cap. That window has closed, and it does not establish a general cap or waiver for filings made now (New Functionalities Compilation April 2023–March 2024, GSTN).
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- Comprehensive Tax Package Inclusions: The pack includes 1 all in one income tax organizer, 1 sheet of tax category pre printed label sticker, 1 common tax category list, 12 alphabet labels, giving you everything you need for tax preparation
- Build to last: Our tax record organizer is mainly made of plastic, waterproof, tear resistant, and resistant to deformation, while maintaining flexibility, secure button closure design facilitates access and placement of documents while ensuring safe placement of documents, and the closed bottom keeps the file in place
- Large capacity: This tax document organizer has 13 pockets, each holding about 40 sheets of paper, it can be flexibly expanded and shrunk as the number of files increases, holding a total of about 500 sheets of paper, ideal for organizing and protecting important documents, paperwork, bills, tax records, receipts, invoices and more
- Pre Printed Labels and Customizable labels: these pre printed label stickers have common tax categories, such as Medical Expenses, Employment Income, Rental Income, and more, we also included alphabet labels and customizable labels for your personal uses, please note that the customizable labels do not come with adhesive
- Broad uses: this expandable file folder organizer is proper for organizing various financial and tax related documents, with strippable labels and divider labels for sorting, making your tax preparation more systematic and managed, ideal for annual tax returns, document storage and filing, professional tax services, and tax agencies
Using a GST practitioner
Section 48 of the CGST Act allows a registered person to authorise an approved GST practitioner to furnish specified returns. Responsibility for the correctness of the return remains with the registered person. A practitioner is most useful where the cancellation involves stock, tax liabilities or other complex issues, but the taxpayer should still review the return before it is filed (CGST Act, 2017, CBIC).
Filing checklist
- Cancellation order and the effective cancellation date, to fix the later date that starts the three-month period.
- Date of the last GSTR-3B and whether it was filed after its due date.
- Invoice-level sales and purchase data for tables 8A to 8C, and aggregate figures for table 8D.
- Count of records per table, to choose between online entry and the offline utility.
- Address for correspondence and, if applicable, a CA certificate.
Once the portal shows the return for review, check that the totals agree with your records before submitting.
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