Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
Section 81: Final return
The Central Goods and Services Tax (CGST) Rules 2017Union territory Rules of Dadra and Nagar Haveli and Daman and Diu · 2017
Where this provision sits
| Act | The Central Goods and Services Tax (CGST) Rules 2017 |
|---|---|
| Section | 81 |
| Marginal note | Final return |
| Jurisdiction | Union territory of Dadra and Nagar Haveli and Daman and Diu |
| Status | In force as published by the source |
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