How can I create and file details in Form GSTR-10 (Final Return)?

To create and file details in Form GSTR-10 (Final Return), perform the following steps:

A. Login and Navigate to Form GSTR-10 page

B. Update Address for Future Correspondence

C. Update Particulars of certifying Chartered Accountant or Cost Accountant

D. Enter details in various tiles

• D (1). 8A, 8B & 8C – Goods Details with Invoices

• D (2). 8D – Goods Details Without Invoices

E. Preview Form GSTR-10

F: Proceed to File and Payment of Tax

G. File Form GSTR-10 with DSC/ EVC

H. Download Filed Return

A. Login and Navigate to Form GSTR-10 page

1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials.
3. Click the Services > Returns > Final Return command.

4. The Final Return page is displayed.
5. Please read the important message in the box carefully.
6. In the GSTR-10 tile, click the prepare ONLINE button if you want to prepare the return by making entries on the GST Portal.

7. The GSTR-10 – Final Return dashboard page is displayed.

B. Update Address for Future Correspondence

8. Enter the address for future correspondence.

Note: In cases, where the application for cancellation is filed in Form REG-16, address details would be auto-populated from Form REG-16 and is shown in editable format.

9.  Click the save button.

10. A success message is displayed that the request has been accepted successfully.

C. Update Particulars of certifying Chartered Accountant or Cost Accountant (If applicable)

11. In case, you want to update details of chartered Accountant or Cost Accountant, enter the following details (if applicable) under the section on Particulars of certifying Chartered Accountant or Cost Accountant: 

a) Name of the certifying accounting firm.

b) Name of the certifying Chartered Accountant / Cost Accountant in the certifying firm.

c) Membership number of the certifying firm.

d) Date of the certificate issued by the certifying accounting firm.

12. Attach a scanned copy of the certificate.

13. Click SAVE CA details.

14. A success message is displayed that the upload is successful.

D. Enter details in various tiles

D (1).  8A, 8B & 8C – Goods Details with Invoices: To add details of goods with invoices.

D (2). 8D – Goods Details Without Invoices: To add details of goods without invoices.

D (1). 8A, 8B & 8C – Goods Details with Invoices

15.1. Click the 8A, 8B & 8C – Goods Details with Invoices tile to add details of goods with invoices of suppliers registered in GST or CX/VAT regime.

15.2. Click the ADD DETAILS button.

15.3. Select the Supplier’s Registration, Registered Under (GST/CX/VAT) from the drop-down list.

15.4 (a). In case of supplier registered in GST regime:

i. In the GSTIN field, enter the GSTIN number of the supplier.

ii. In the Invoice/Bill of an entry Number field, enter the invoice or bill of entry number.

iii. Select the Invoice/Bill of entry Date using the calendar.

iv. Enter the details of the item.

v. Click the ADD button.

vi. Click the SAVE button.

vii. A success message is displayed and invoice is added. You can click the edit/delete button to edit/ delete the invoices (under Actions). Click the BACK button.

15.4 (b). In case of supplier registered in CX/VAT regime:

i. In the CX/VAT Registration Number field, enter the CX or VAT Registration number of the supplier.

ii. In the Invoice/Bill of entry Number field, enter the invoice number.

iii. Select the Invoice/Bill of entry Date using the calendar.

iv. Enter the details of the item.

v. Click the ADD button.

vi. Click the SAVE button.

vii. Once details are added, a success message is displayed and invoice is added. Similarly, add other details and click the BACK button.

15.5. You will be directed to the GSTR-10 Dashboard landing page and the 8A, 8B & 8C – Goods Details with Invoices box in Form GSTR-10 will reflect the total number of records, the value of goods, etc.

D (2). 8D – Goods Details Without Invoices

15.1. Click the 8D – Goods Details Without Invoices tile to add details of goods without invoices of suppliers registered in GST or CX/VAT regime.

15.2 (a) With GSTIN/CX/VAT Tab:

1. Click the ADD DETAILS button.

2. Select the Supplier’s Registration, Registered Under (GST/CX/VAT) from the drop-down list.

15.2 (a.1) In case of supplier registered with GST regime:

iii. In the GSTIN field, enter the GSTIN number of the supplier.

iv. Enter the details of the item.

v. Click the ADD button.

vi. Click the SAVE button.

vii. A success message is displayed and the record is added. You can click the edit/delete button to edit/ delete the records (under Actions). Click the BACK button.

15.2 (a.2) In case of supplier registered with CX/VAT regime:

iii. In the CX/VAT Registration Number field, enter the CX or VAT Registration number of the supplier.

iv. Enter the details of the item.

v. Click the ADD button.

vi. Click the SAVE button.

vii. A success message is displayed and the record is added. You can click the edit/delete button to edit/ delete the records (under Actions). Click the BACK button.

15.2 (b) Without GSTIN/CX/VAT Tab:

i. Select the Without GSTIN/CX/VAT tab.

ii. Click the ADD DETAILS button.

iii. In the Sr.No field, enter the serial number.

iv. Select the Goods Type from the drop-down list.

v. In the Description of Goods field, enter the goods description.

vi. In the UQC field, select UQC.

vii. In the Total Quantity field, enter the quantity.

viii.  In the Total Taxable Value field, enter the Total Taxable Value of the outward supply.

ix. Enter the Integrated Tax, Central Tax, and State/UT Tax details.

x. A success message is displayed and the record is added. You can click the edit/delete button to edit/ delete the records (under Actions). Click the BACK button.

15.3. You will be directed to the GSTR-10 Dashboard page and the 8D – Goods Details Without Invoices box in Form GSTR-10 will reflect the total number of records, the value of goods, etc.

E. Preview Form GSTR-10

16. Once you have entered all the details, click the PREVIEW DRAFT GSTR-10button. This button will download the draft Summary page of Form GSTR-10 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully. The PDF file generated would bear the watermark of the draft as the details are yet to be filed.

17. The downloaded PDF is displayed.

F. Proceed to File and Payment of Tax

18. Click the proceed TO FILE button.

19. A message is displayed on the top page of the screen that Proceeds to file request has been received. Please check the status in some time. Click the refresh button.

20. Once the status of Form GSTR-10 is Ready to File,9 & 10 – Amount of tax payable and paid tile gets enabled. Click the 9 & 10 – Amount of tax payable and paid tile.

21.1. The cash and credit ledger balance as available on the date are shown in below table:

21.2 (a). Scenario 1: If the available balance in Electronic Cash Ledger/ Credit Ledger is less than the amount required to offset the liabilities

i. If the available balance in Electronic Cash Ledger/ Credit Ledger is less than the amount required to offset the liabilities, then a part payment of liability can be made from the available balance from the Electronic Cash Ledger/ Credit Ledger. You may directly create challan for payment of the remaining part of liability by clicking on the CREATE CHALLAN button.

ii. The Create Challan page is displayed.

Note:

• In the Tax Payment grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with the total amount of payment to be made.

• You cannot edit the amount in the challan.

iii. Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS.

iv. Click the GENERATE CHALLAN button.

v. The Challan is generated.

Note: 

(i) In the case of Net Banking: You will be directed to the Net Banking page of the selected Bank. The payment amount is shown on the Bank’s website. If you want to change the amount, abort the transaction and create a new challan.

In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be displayed.

(ii) In the case of Over the Counter:

Take a printout of the Challan and visit the selected Bank. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period. The status of the payment will be updated on the GST Portal after confirmation from the Bank.

(iii) In the case of NEFT/ RTGS:

Take a printout of the Challan and visit the selected Bank. Mandate forms will be generated simultaneously. Pay using Cheque through your account with the selected Bank/ Branch. You can also pay using the account debit facility. The transaction will be processed by the Bank and RBI shall confirm the same within <2 hours>. The status of the payment will be updated on the GST Portal after confirmation from the Bank.

21.2 (b). Scenario 2: If the available balance in the Electronic cash ledger/Credit Ledger is more than/equal to the amount required to offset the liabilities

i. If the available balance in Electronic Cash Ledge/Credit Ledger is more than/equal to the amount required to offset the liabilities, no additional cash is required for paying liability. Credit ledgers can also be used to pay the tax liabilities. Credit utilization is auto-populated and is editable. Reference for auto-population of the amount made at the time of canceling of registration is also populated in the payment table.

22. Click the PREVIEW DRAFT GSTR-10 button to view the summary page of Form GSTR-10 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before making payments.

23. The summary page of Form GSTR-10 is displayed.

G. File Form GSTR-10 with DSC/ EVC

24. Select the Declaration checkbox.
25. Select the Authorized Signatory from the drop-down list.
26. Click the FILE GSTR-10button.

27. Click the yes button.

28. The Submit Application page is displayed. Click the FILE WITH DSC or FILE WITH EVC button.

29.1. FILE WITH DSC:

a. Select the certificate and click the SIGN button.

29.2. FILE WITH EVC:

1. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the validate OTP button.
2. The success message is displayed and ARN is displayed. Status of the Form GSTR-10 return changes to “Filed”. Click the BACK button.

Note: After Form GSTR-10 is filed:

• ARN is generated on successful filing of the Form GSTR-10 Return.
• An SMS and an email are sent to the taxpayer on his registered mobile and email id.
• Electronic Cash/ Credit ledger and Electronic Liability Register Part-I will get updated on the successful set-off of liabilities.
• The return filed shall be saved in the Record Search and will be made available to tax officials also.

H. Download Filed Return

31. Click the DOWNLOAD FILED GSTR-10button to download the filed return.

32. The PDF file generated would now bear the watermark of the final Form GSTR-10.