Rule 81 - Final return

Section 81: Requirement for Filing Final Return

According to Section 81, any registered person who needs to submit a final return as per Section 45 must do so electronically. This submission should be made using FORM GSTR 10 through the common online portal. Alternatively, it can be done through a Facilitation Centre that has been officially notified by the Commissioner. This ensures that the final return process is standardized and accessible, either directly online or with assistance from designated centers.