Final return filing: registered persons must submit the final return electronically via the Common Portal or notified facilitation centres. Registered persons required to furnish a final return must file electronically in FORM GSTR-10 through the Common Portal, either directly or via a Facilitation Centre notified by the Commissioner, establishing electronic submission as the mandatory mode and specifying authorized filing channels.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Final return filing: registered persons must submit the final return electronically via the Common Portal or notified facilitation centres.
Registered persons required to furnish a final return must file electronically in FORM GSTR-10 through the Common Portal, either directly or via a Facilitation Centre notified by the Commissioner, establishing electronic submission as the mandatory mode and specifying authorized filing channels.
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