{"id":6623,"date":"2024-02-09T19:21:37","date_gmt":"2024-02-09T19:21:37","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=6623"},"modified":"2025-05-19T11:09:22","modified_gmt":"2025-05-19T11:09:22","slug":"form-gstr-10","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/form-gstr-10\/","title":{"rendered":"Complete Overview on Goods &#038; Services Form GSTR-10"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6624\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/GSTR-10.jpg\" alt=\"GSTR-10\" width=\"918\" height=\"475\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/GSTR-10.jpg 678w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/GSTR-10-300x155.jpg 300w\" sizes=\"(max-width: 918px) 100vw, 918px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69db15b7b3661\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69db15b7b3661\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/form-gstr-10\/#Complete_Overview_on_Goods_and_Services_Form_GSTR-10\" title=\"Complete Overview on Goods and Services Form GSTR-10\">Complete Overview on Goods and Services Form GSTR-10<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/form-gstr-10\/#Question_What_is_Goods_and_Services_Form_GSTR-10\" title=\"Question: What is Goods and Services Form GSTR-10? \">Question: What is Goods and Services Form GSTR-10? <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/form-gstr-10\/#Question_Is_GSTR-10_Certificate_Compulsory\" title=\"Question: Is GSTR-10 Certificate Compulsory?\">Question: Is GSTR-10 Certificate Compulsory?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/form-gstr-10\/#Cancellation_of_GST_registration_for_a_composition_dealer\" title=\"Cancellation of GST registration for a composition dealer: \">Cancellation of GST registration for a composition dealer: <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/form-gstr-10\/#Question_What_is_relationship_between_Balance_Sheet_vs_GSTR-10\" title=\"Question: What is relationship between Balance Sheet vs. GSTR-10?\">Question: What is relationship between Balance Sheet vs. GSTR-10?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Complete_Overview_on_Goods_and_Services_Form_GSTR-10\"><\/span><strong><span style=\"color: #000080;\">Complete Overview on Goods and Services Form <\/span><a href=\"https:\/\/tutorial.gst.gov.in\/userguide\/returns\/FAQs_GSTR-10.htm?rhsearch=3B&amp;rhhlterm=3b#:~:text=What%20is%20Form%20GSTR-10,which%20cancellation%20is%20made%20effective.\"><span style=\"color: #000080;\">GSTR-10<\/span><\/a><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Question_What_is_Goods_and_Services_Form_GSTR-10\"><\/span><span style=\"color: #000080;\"><strong>Question: What is Goods and Services Form <a style=\"color: #000080;\" href=\"https:\/\/tutorial.gst.gov.in\/userguide\/returns\/FAQs_GSTR-10.htm?rhsearch=3B&amp;rhhlterm=3b#:~:text=What%20is%20Form%20GSTR-10,which%20cancellation%20is%20made%20effective.\">GSTR-10<\/a>? <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans: When a Goods and Services Registration is cancelled or surrendered, a GST taxable person is required to file a final return on GST Form GSTR-10. Goods and Services Form <strong><a href=\"https:\/\/tutorial.gst.gov.in\/userguide\/returns\/FAQs_GSTR-10.htm?rhsearch=3B&amp;rhhlterm=3b#:~:text=What%20is%20Form%20GSTR-10,which%20cancellation%20is%20made%20effective.\">GSTR-10<\/a><\/strong> is a statement of stocks held by such Goods and Services taxpayer on day immediately preceding the date from which Goods and services cancellation is made effective.<\/p>\n<p>GSTR-9 and GSTR-10: As per the GST regulations in India, GSTR-9 is an annual return form that needs to be filed by regular taxpayers. However, since your turnover was below 50 lakh rupees, you were not required to file GSTR-9 in the past. Therefore, you don&#8217;t need to file GSTR-9 before filling GSTR-10.<\/p>\n<p>GSTR-10 is the final return form that needs to be filed by taxpayers who have cancelled their GST registration. If you have cancelled your GST registration, you would need to file GSTR-10. This form is used to provide the details of your stock and liabilities at the time of cancellation. Make sure to carefully fill out GSTR-10 and file it within the prescribed time limit.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Question_Is_GSTR-10_Certificate_Compulsory\"><\/span><span style=\"color: #000080;\"><strong>Question: Is <a style=\"color: #000080;\" href=\"https:\/\/tutorial.gst.gov.in\/userguide\/returns\/FAQs_GSTR-10.htm?rhsearch=3B&amp;rhhlterm=3b#:~:text=What%20is%20Form%20GSTR-10,which%20cancellation%20is%20made%20effective.\">GSTR-10<\/a> Certificate Compulsory?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans: Yes, you should Compulsory submit GSTR-10 when your Goods and services Tax registration is surrendered or cancelled.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4661\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/07\/GSNT-New-GST-Rates-update-effective-from-July-2022.jpg\" alt=\"GSNT New GST Rates update effective from July 2022\" width=\"938\" height=\"644\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cancellation_of_GST_registration_for_a_composition_dealer\"><\/span><span style=\"color: #000080;\"><strong>Cancellation of GST registration for a composition dealer: <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong>Question: Composition dealers cancel GST Number then can applicable GSTR-10 on GST cancelation<\/strong>.<\/span><\/p>\n<p>Ans: Yes, it\u2019s a GST Final return , which is every registered taxpayer have filled after cancellation<\/p>\n<p>Yes, after the cancellation of GST Registration for a composition dealer, the filing of GSTR-10 is Compulsory. A GST Taxable person who opts for the cancellation of GST registration is required to file a final return in the form of GSTR-10 within 3 months from the date of cancellation or the date of the cancellation order, whichever is earlier.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Question_What_is_relationship_between_Balance_Sheet_vs_GSTR-10\"><\/span><span style=\"color: #000080;\"><strong>Question: What is relationship between Balance Sheet vs. <a style=\"color: #000080;\" href=\"https:\/\/tutorial.gst.gov.in\/userguide\/returns\/FAQs_GSTR-10.htm?rhsearch=3B&amp;rhhlterm=3b#:~:text=What%20is%20Form%20GSTR-10,which%20cancellation%20is%20made%20effective.\">GSTR-10<\/a>?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ans: Balance Sheet vs. <strong><a href=\"https:\/\/tutorial.gst.gov.in\/userguide\/returns\/FAQs_GSTR-10.htm?rhsearch=3B&amp;rhhlterm=3b#:~:text=What%20is%20Form%20GSTR-10,which%20cancellation%20is%20made%20effective.\">GSTR-10<\/a><\/strong>: While the balance sheet captures the overall financial position of the business, GSTR-10 particular addresses the closing stock and Input Tax Credit implications during cancellation process. The balance sheet includes other financial aspects such as assets, liabilities, equity &amp; Income. <strong><a href=\"https:\/\/tutorial.gst.gov.in\/userguide\/returns\/FAQs_GSTR-10.htm?rhsearch=3B&amp;rhhlterm=3b#:~:text=What%20is%20Form%20GSTR-10,which%20cancellation%20is%20made%20effective.\">GSTR-10<\/a><\/strong> focuses solely on the closing stock &amp; its tax implications.<\/p>\n<p><span style=\"color: #000080;\"><strong>GST Taxpayer &#8216; have no Input Tax Credit. No sales. But his closing stock required to mention GSTR 10. Or only balance sheet. <\/strong><\/span><\/p>\n<p>Example: Let\u2019s consider a business that has no sales and no Input Tax Credit. However, they have closing stock of goods (inputs, semi-finished goods, finished goods, and capital goods) at the time of cancellation. The business must report this closing stock in GSTR-10. If any Input Tax Credit \u00a0was availed on these stocks during their active period, it needs to be reversed\/payable in GSTR-10. The amount of tax payable on the closing stock should be calculated based on the applicable tax rates. 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Ans: When a Goods and Services Registration is cancelled or surrendered, a GST taxable person is required to file a final return on GST Form GSTR-10. Goods and Services Form GSTR-10 is a statement of stocks held by such &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[919],"tags":[1039],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6623"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=6623"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6623\/revisions"}],"predecessor-version":[{"id":9102,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6623\/revisions\/9102"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=6623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=6623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=6623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}