Form GSTR 10

Final Return

FORM GSTR-10 PDF link

Instructions:

1) This form is not required to be filed by taxpayers or persons who are registered as :-

(i) Input Service Distributors;

(ii) Persons paying tax un der section 10;

(iii) Non-resident taxable person;

(iv) Persons required to deduct tax at source under section 51; and

(v) Persons required to collect tax at source under section 52.

2) Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods/plant and machinery on which input tax credit has been availed.

3) Following points need to be taken care of while providing details of stock at Sl. No.8:

(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;

(ii) in case of capital goods/ plant and machinery, the value should be the invoice value reduced by 1/60th per month or part thereof from the date of invoice/purchase taking useful life as five years.

The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (against entry 8 (d)) shall be duly certified by a practicing chartered accountant or cost accountant. Copy of the certificate shall be uploaded while filing the details

8. Details of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods/plant and machinery on which input tax credit is required to be reversed and paid back to Government

9. Amount of tax payable and paid (based on Table 8)

10. Interest, late fee payable and paid

11. Verification