Rule81
The Central Goods and Services Tax Rules, 2017

Final return

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 06 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017

Rule 81 of the Central Goods and Services Tax Rules, 2017 deals with 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. The Act came into force on 22 Jun 2017.

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.

Rule 81, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Rule 81

What does Rule 81 of the Central Goods and Services Tax Rules deal with?

Rule 81 of the Central Goods and Services Tax Rules is headed "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.

How do I find court cases under Rule 81 of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 81, rule 81 CGST Rules 2017, rule 81 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Rule 81 of the Central Goods and Services Tax Rules, and has it changed?

Its own text turns on rule 45 (Conditions and restrictions in respect of inputs and capital goods sent to the job worker), so none of them can safely be read on its own.

When did Rule 81 of the Central Goods and Services Tax Rules come into force?

Rule 81 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 81, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.