Due Dates GSTR-10 — Final Return on GST Registration Cancellation
GSTR-10 — Final Return on GST Registration Cancellation
CGST Act 2017 s.45
Final GST return when registration is cancelled or surrendered. Due within 3 months of cancellation date or order date, whichever is later.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | Within 3 months of cancellation / order | s.47(1) CGST: ₹100/day per Act (₹200/day total) for final returns under s.45; statutory max ₹5,000 per Act (₹10,000 total) — practice varies; confirm current cap with CA | Event-triggered filing, not calendar-based. |
| FY 2025-26Current | Within 3 months of cancellation / order | s.47(1) CGST: ₹100/day per Act (₹200/day total) for final returns under s.45; statutory max ₹5,000 per Act (₹10,000 total) — practice varies; confirm current cap with CA | Event-triggered filing, not calendar-based. |
| FY 2026-27 | Within 3 months of cancellation / order | s.47(1) CGST: ₹100/day per Act (₹200/day total) for final returns under s.45; statutory max ₹5,000 per Act (₹10,000 total) — practice varies; confirm current cap with CA | Event-triggered filing, not calendar-based. |
FY-specific notes
FY 2024-25: Event-triggered filing, not calendar-based.
FY 2025-26: Event-triggered filing, not calendar-based.
FY 2026-27: Event-triggered filing, not calendar-based.
CA review
GSTR-10 requires closing stock valuation and ITC reversal; the cap has been amended over time (originally ₹10,000; later increased). Confirm the current cap and calculation for CIRP-cancelled entities.
Interactive tools for this compliance
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 47 CGST — Late Fee for GSTR-9 (Annual Return) →