THE CENTRAL GOODS AND SERVICES TAX RULES
CHAPTER VIII  -  RETURNS
Rule - 81

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No Notification found on Rule 81
No Case law found on Rule 81
Related Sections / Rules / Forms:

Section 45 of CGST Act

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Form GSTR-10

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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.