Rule 81 CGST Rules 2017
Summary of Rule 81 CGST Rules 2017
( Rule 81 CGST Rules 2017 explains Final return and is covered in Chapter VIII – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)
Rule 81 CGST Rules 2017
Final return
81. 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.
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