Section 81: Final return

Q: What does Section 81 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 81 GST pertains to "Final return". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 81 of The Central Goods and Services Tax Rules, 2017 (GST) governs final return. As verified on 19 May 2026.

Q: Is Section 81 GST still in force?

Yes, Section 81 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 81 GST?

धारा 81 GST is the Devanagari Hindi reference for Section 81 of the The Central Goods and Services Tax Rules, 2017. Section 81 of The Central Goods and Services Tax Rules, 2017 (GST) governs final return. As verified on 19 May 2026.

Q: What is Dhara 81 GST?

Dhara 81 GST is the Roman Hindi reference for Section 81 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 81 of The Central Goods and Services Tax Rules, 2017 (GST) governs final return. As verified on 19 May 2026.

Q: How to cite Section 81 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 81, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 81 (India).

Law on Tips Editorial Board

- 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.