Late fees capped for GSTR 10

Late fees capped for GSTR 10
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Late fees capped for GSTR 10

GSTR 10 – Final Return

GSTR 10 is the Final Return to be filed by the person who has surrendered the registration or registration has been cancelled by the proper officer.

It is a statement of stocks that was held by such taxpayer on the day immediately preceding the date from which cancellation is made effective. It would also include the details of input tax credit involved in closing stock (including inputs and capital goods) which is to be reversed/ paid by the taxpayer while filing the return.

Only the taxpayers who have cancelled their registration will be able to see the link of Final return in the tab Services>>Returns>>Final Return. The process of cancellation of GST registration does not get over until one files the Final Return in Form GSTR 10.

  • One has to discharge the full liability while filing GSTR 10.
  • GSTR 10 cannot be revised once filed.
  • GSTR 10 can be filed nil too.
  • GSTR-10 can be signed using DSC or EVC.
  • An ARN  will be generated on the successful filing of the Form GSTR-10. An SMS and email will be sent to the applicant on the registered mobile number and registered email id.

Note: Filing GSTR 10 the final return doesn’t mean you are relieved from the compliance of filing GSTR 9/9A the annual return.

Note: Login credentials on the GSTN portal continue to remain active until all the required compliances which are to be fulfilled after cancellation are not completed. 

Late fees as capped vide CGST notification no. 68/2020 dated 21st September 2020

A CGST notification no. 68 dated 21st September 2020 has been issued for providing a one-time capping the late fees.

Late fees payable as per section 47 for the delay in filing GSTR – 10 after the due date of cancellation.

GST registration cancelled:  Upto 21st September 2020.

Prescribed period for filing – 22nd September 2020 to 31st December 2020

Late Fees:   Late fees will be Rs 500 ( Rs. 250 towards CGST + Rs. 250 towards SGST/UTGST).

Note: Late fees u/s 47 is waived off not the interest u/s 50 for non-payment or delayed payment.

Due date for GSTR 10

The final return in Form GSTR 10 needs to be filed within three months from

  • the date of cancellation


  • the date of order of cancellation

whichever is later.

Late fees as per section 47 of CGST Act,2017

As per section 47 of the CGST Act,2017, any registered taxpayer who fails to file the final return in Form GSTR -10 within the prescribed period shall have to pay the late fees of Rs.100 per day towards CGST and Rs. 100 per day towards SGST/UTGST up to the period of default subject to a maximum of Rs 10,000 (Rs 5000 CGST+ Rs. 5000 SGST/UTGST).

Consequences upon failure to furnish Final Return in Form GSTR 10

If a taxpayer does not furnish the GSTR 10 (Final Return) within the prescribed period, then the Proper Officer will send a notice to the registered person who has defaulted. The person will be given 15 days time for filing the final return with all the documents required.

But if the person still fails to comply with the requirement of notice and furnish GSTR 10 then the Proper Officer will pass the final order for the cancellation with the amount of tax payable along with interest and penalty.

Extension of time period vide CGST Notification no. 58/2018 dated 26th October 2018

A CGST Notification no. 58/2018 dated 26th Oct 2018 had been issued for providing a one-time extension in filing GSTR 10.

GST registration cancelled:  Upto 30th September 2018.

Prescribed period for filing – 26th October 2018 to 31st December 2018.

Thought to ponder !!!

What happens to the late fees already collected for the delay in filing the final return in Form GSTR 10?

Is the Government planning to refund the excess late fees already collected to the ones who have already cancelled?

The ones whose registration has been cancelled by the proper officer or an application for cancellation has been made then why notices are not being sent to defaulters?

Why are the GST registration numbers still active despite non-filing of the final return in Form GSTR 10? Has the Government failed to take any action against the defaulters/non-filers?

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About CA Ankita Khetan 169 Articles
Ankita is a Chartered Accountant in practice and holds a Diploma in IFRS (from ACCA, UK). She is also a Commerce PG and Certified Independent Director (from IICA). She holds a certification in Forex and Treasury Management. Her area of expertise is GST and Income tax. She is passionate about reading, writing, and sharing knowledge on areas related to finance and taxation.

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