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        GST

        Rule 81 - Final return

        Central Goods and Services Tax Rules, 2017
        Chapter VIII
        Returns

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        Final return filing required electronically in FORM GSTR-10 via the common portal or a notified facilitation centre. Every registered person required to furnish a final return must submit that return electronically in FORM GSTR-10 through the common portal, either directly or via a Commissioner notified Facilitation Centre.
                    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 required electronically in FORM GSTR-10 via the common portal or a notified facilitation centre.

                        Every registered person required to furnish a final return must submit that return electronically in FORM GSTR-10 through the common portal, either directly or via a Commissioner notified Facilitation Centre.


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