Cost · GST Final Return
Gstr 10 Late Fees (India, 2026)
GSTR-10 is the one GST return many people forget exists, because you file it only once, right at the end, when your registration is cancelled. Miss it, though, and a daily late fee starts running and keeps building until you finally file, often turning a simple closing step into an unexpected bill. This guide explains what GSTR-10 is, how its late fee works, how much it can grow, and how to close a cancelled registration cleanly.
- What it is: GSTR-10 is the one-time final return filed after a GST registration is cancelled or surrendered.
- Due date: within three months of the later of the cancellation date or the cancellation order date.
- Late fee: a fixed amount per day under CGST plus an equal amount under SGST, running until you file.
- It keeps growing: the fee accrues daily, so filing sooner stops it adding up.
- If ignored: the department can issue a notice and then pass a best-judgement assessment with a demand.
- Filing: free on gst.gov.in; account for stock and capital goods held on the cancellation date.
01What GSTR-10 is
GSTR-10 is the final return under GST. You file it once, when your GST registration has been cancelled or surrendered, to tell the department that you have wound up and to account for any stock and input tax credit left on the cancellation date.
- It is not a monthly or annual return; it is a one-time closing return.
- It is required when a registration is cancelled, whether you asked for the cancellation or the department ordered it.
- It reports stock held and any tax payable on that stock or on capital goods as on the cancellation date.
Different from GSTR-9
Do not confuse GSTR-10 (the final return when registration ends) with the annual return. For the annual return late fee, see the separate guidance. GSTR-10 is filed only once, at the close.
02When it is due
GSTR-10 must be filed within three months of the later of two dates:
- the date the cancellation took effect, or
- the date the cancellation order was passed.
So if your registration was cancelled from a certain date but the order came later, the three months run from the later event. Missing this window is what triggers the late fee.
03The late fee and how it builds
If GSTR-10 is filed after its due date, a late fee is charged for every day of delay until you file. The fee is made up of a daily amount under the central GST law and an equal amount under the state GST law.
| Item | How it works |
|---|---|
| Daily late fee | A fixed amount per day under CGST plus an equal amount under SGST, as notified |
| When it runs | From the day after the due date until the day you actually file |
| Cap | A maximum late fee may apply or be reduced through amnesty notifications from time to time |
Because it accrues every day, the longer you leave it, the larger it gets. Filing sooner, even if late, stops the meter. For how a similar daily fee works on a monthly return, see the GSTR-3B late fee calculator.
04What happens if you keep not filing
Leaving GSTR-10 unfiled does not make the registration quietly disappear. A few things follow:
- The late fee keeps adding up day after day.
- The department can issue a notice in the prescribed form asking you to file the final return.
- If you still do not file after the notice, the officer can pass an assessment order on a best-judgement basis and raise a demand.
It is almost always cheaper and simpler to file the final return than to let it escalate into a demand you then have to contest. The GST annual return has its own late fee too, covered in GSTR-9 late filing fees.
05How to file and close cleanly
Filing GSTR-10 is free on the GST portal. In outline:
- Log in at gst.gov.in and open the Final Return (GSTR-10) under Returns.
- Fill in details of stock, inputs and capital goods held on the cancellation date, and any tax payable on them.
- Pay any tax and the late fee due.
- File using a DSC or EVC, and save the acknowledgement.
If a chartered accountant or cost accountant certification of the stock figures is required in your case, arrange it before filing so the return is complete in one go.
06How Claw Tax helps
Claw Tax and Accounts is an online tax, GST and accounting service for India that connects you with a verified chartered accountant at a fixed, published price, with a Claw reviewer checking every filing before it is submitted.
A straightforward final return with no stock and nothing payable can be filed yourself for free on the GST portal. It gets harder when there is leftover stock or capital goods to account for, a certification to arrange, or a late fee that has already been building for months. With Claw Tax and Accounts, a verified chartered accountant prepares and files GSTR-10, works out exactly what late fee and tax are due, and a Claw reviewer checks the return before submission, at a fixed, published price. If your registration is cancelled, filing the final return promptly is the one thing that stops the daily fee from growing.
This is an online service, and it is not tax advice; a verified CA handles your specifics.
07Frequently asked questions
What is the late fee for GSTR-10?
If GSTR-10, the final return, is filed after its due date, a late fee is charged for every day of delay. It is a fixed amount per day under the central GST law plus an equal amount under the state GST law, running from the day after the due date until you file. Confirm the current per-day figure and any cap or amnesty scheme on gst.gov.in.
When is GSTR-10 due?
GSTR-10 must be filed within three months of the later of two dates: the date the cancellation of registration took effect, or the date the cancellation order was passed. If the order comes after the effective date, the three months run from the later event. Missing this window is what starts the daily late fee running.
Does the GSTR-10 late fee have a maximum?
A maximum late fee may apply, and from time to time the government runs amnesty notifications that cap or reduce the fee for the final return. Because these change, you should check the current position on gst.gov.in before relying on a specific cap. Even where a cap exists, filing sooner keeps the fee lower than letting it build.
What happens if I never file GSTR-10?
The late fee keeps adding up daily, and the department can issue a notice in the prescribed form asking you to file. If you still do not file, the officer can pass a best-judgement assessment order and raise a tax demand. It is almost always cheaper to file the final return than to let it escalate into a demand you must then contest.
Is GSTR-10 the same as the annual return?
No. GSTR-10 is the final return filed only once, when a registration is cancelled or surrendered. The annual return is a yearly return filed by regular taxpayers while registered, and it has its own separate late fee. They serve different purposes, so do not treat filing one as covering the other.
Can I file GSTR-10 myself?
Yes. GSTR-10 is filed free on the GST portal: log in, open the Final Return, enter stock and capital goods held on the cancellation date and any tax payable, pay the tax and late fee, and file with a DSC or EVC. If a certification of the stock figures is needed in your case, arrange it first so the return is complete in one filing.