Rule 81 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Final Return
Provisions under Rule 81 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Final Return”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, are as under:
CGST Rule 81: Final Return (Chapter-VIII: Returns)
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.