Final return under GST

Rule-81 of CGST Rules 2017

Final return.-

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.