THE CENTRAL GOODS AND SERVICES TAX RULES , 2018
CHAPTER VIII  -  RETURNS
Rule - 81
Year  

Click here to view related Notifications / Circulars   

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.