In which form must the final return under Rule 81 be furnished?

The final return under Rule 81 must be furnished electronically in FORM GSTR-10.

How can a registered person file the final return under Rule 81?

A registered person can file the final return under Rule 81 electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

From when is Rule 81 on final return enforced?

Rule 81 is enforced with effect from July 1, 2017, as per Notification No. G.S.R. 663(E) dated 28.06.2017.

CGST Rule 81 of Central Goods and Services Tax Rules, 2017 – Final return

Q: What does Rule 81 of the Central Goods and Services Tax Rules, 2017 provide?

Rule 81 states that 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 or through a Facilitation Centre notified by the Commissioner.

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-VIII Returns

Rule 81: 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.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 663(E) dated 28.06.2017].

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