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”, 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.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 18 July 2019), as compiled/ shared by CBIC (i.e. as notified/ amended upto 18 July 2019 by the CBIC). However, for detailed/ official information and/or subsequent updates, please refer relevant Notifications. E&OE
Further, it may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).
|Other GST Related Posts:|
|Central Goods and Services Tax (CGST):|
|CGST Act/ Definitions||CGST Rules|
|CGST Notifications||CGST Circulars|
|Integrated Goods and Services Tax (IGST):|
|IGST Act/ Definitions||IGST Rules|
|IGST Notifications||IGST Circulars|
|Union Territory Goods and Services Tax (UTGST):|
|UTGST Act/ Definitions||UTGST Rules|
|UTGST Notifications||UTGST Circulars|