CGST Rules Rule 81 — Final return
CGST Rules, 2017 · Final return
Quick Answer
Rule 81 of the CGST Rules, 2017 governs Final return. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 81 CGST: Final return — eligibility, conditions, case laws and compliance impact under Indian tax law.
Rule 81. Final return .- Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
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CGST Rules Rule 81 was introduced as part of the CGST Rules, 2017.