GSTZen

Form GSTR 10

Final Return

GSTR-10 header

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

GSTR-10table-8aGSTR-10table-8b

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

GSTR-10table-9

10. Interest, late fee payable and paid

GSTR-10table-10

11. Verification

GSTR-verificationGSTR-verification