Provisions under Rule 81 of CGST Rules, 2017 relating to “Final Return”:
CGST Rule 81: Final Return (Chapter VIII: Returns) [*1]
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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 81 introduced vide Notification 10/2017, effective 01/07/2017.
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