GSTR - 10
Every registered taxpayer whose GST registration has been cancelled or surrendered is required to file GSTR-10. This includes:
- Regular taxpayers
- Composition taxpayers
- Voluntary registrants who have cancelled their registration
- Any other taxpayer whose registration has been cancelled by the tax authorities.
However, GSTR-10 is NOT required to be filed by:
- Input Service Distributors (ISD)
- Non-Resident Taxable Persons
- Persons required to deduct Tax at Source (TDS) under Section 51 of the CGST Act
- Persons required to collect Tax at Source (TCS) under Section 52 of the CGST Act
- Casual Taxable Persons
Filing Frequency and Due Date:
GSTR-10 is a one-time return.
It must be filed within three months from the date of cancellation of registration or the date of the cancellation order, whichever is later.
- For example, if your GST registration was cancelled on January 15, 2025, and the cancellation order was issued on January 20, 2025, the due date for filing GSTR-10 would be April 20, 2025.
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