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.
Note: It is an AI generated summary for reference purpose only.
81. Final return
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.
