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Rule 81 of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter VIII, Returns

At a glance

Bars, duties and time limits

  • Rule 81A person required to furnish the section 45 final return must submit electronic FORM GSTR-10 through the portal, directly or through a notified Facilitation Centre.

A registered person required by section 45 to furnish a final return must use FORM GSTR-10. Rule 81 specifies electronic filing through the common portal and permits submission either directly or through a Facilitation Centre notified by the Commissioner. The obligation to furnish the final return comes from section 45, while this rule supplies its form and filing route.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 81, verbatim (show)

Rule 81. 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.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Final-return form and channel 81

Questions to answer on the file7 questions
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Provisions connected to Rule 81
ProvisionConnectionWords that tie them
Section 45 of the CGST Act, 2017Section 45 of the CGST Act, 2017 prescribed by this provision81 "required to furnish a final return under section 45"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (2)

NumberDateSubject
Notification No. 58/2018-Central Tax26 October 2018Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018. made under this rule
Notification No. 21/2018-Central Tax18 April 2018Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 81. Final return". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links