Final return

Final return
Rule 22
Bill
Draft GST Return Rules
Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
22. Final return
Every registered taxable person required to furnish a final return under section 31, shall furnish such return electronically in FORM GSTR-10 through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner.

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