Rule 81 of CGST Rules -Final return

(updated as on 15.11.2017)

Every registered person required to furnish a final return under section45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

CHAPTER VIII

RETURNS

Chapter VIIIof CGST Rules, 2017 consists of twenty six rules relating to RETURNRULES under the GST regime. All this rules are available for your ready reference.

Rule 59 :Form and manner of furnishing details of outward supplies

Rule 60 :Form and manner of furnishing details of inward supplies

Rule 61 :Form and manner of submission of monthly return

Rule 62 :Form and manner of submission of quarterly return by the composition supplier

Rule 63 :Form and manner of submission of return by non-resident taxable person

Rule 64 :Form and manner of submission of return by persons providing online information and database access or retrieval services

Rule 65 :Form and manner of submission of return by an Input Service Distributor

Rule 66 :Form and manner of submission of return by a person required to deduct tax at source

Rule 67 : Form and manner of submission of statement of supplies through an e commerce operator

Rule 68 :Notice to non-filers of returns

Rule 69 :Matching of claim of input tax credit

Rule 70 :Final acceptance of input tax credit and communication thereof

Rule 71 :Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit

Rule 72 :Claim of input tax credit on the same invoice more than once

Rule 73 :Matching of claim of reduction in the output tax liability

Rule 74 :Final acceptance of reduction in output tax liability and communication thereof

Rule 75 :Communication and rectification of discrepancy in reduction in output taxliability and reversal of claim of reduction

Rule 76 :Claim of reduction in output tax liability more than once

Rule 77 :Refund of interest paid on reclaim of reversals

Rule 78 :Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

Rule 79 :Communication and rectification of discrepancy in details furnished by the e commerce operator and the supplier

Rule 80 :Annual Return

Rule 81 :Final return

Rule 82 :Details of inward supplies of persons having Unique Identity Number

Rule 83 :Provisions relating to a goods and services tax practitioner

Rule 84 :Conditions for purposes of appearance

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Tags : Final Return, GST, form GSTR-10

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