Statutory text — CGST Rules, 2017, as amendedRule 81
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.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source