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Section 81: Final 1‘eturn

10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017Union territory Rules of Delhi · 2017

Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-lO through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

82. Details of inward supplies of persons having Unique Identity Number.~ (l) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furniin the details of such supplies oftaxable goods or services or both electronically in FORM GSTR—ll, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

(2) Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in FORM GSTR—ll.

Where this provision sits

Act10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017
Section81
Marginal noteFinal 1‘eturn
JurisdictionUnion territory of Delhi
StatusIn force as published by the source

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