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          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.

          <h1>Final return filing required electronically in FORM GSTR-10 via the common portal or a notified facilitation centre.</h1> 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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