Section 81: Final return

Q: What does Section 81 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 81 TCITCR pertains to "Final return". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 81 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs final return. As verified on 19 May 2026.

Q: Is Section 81 TCITCR still in force?

Yes, Section 81 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 81 TCITCR?

धारा 81 TCITCR is the Devanagari Hindi reference for Section 81 of the The CGST (Input Tax Credit) Rules, 2017. Section 81 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs final return. As verified on 19 May 2026.

Q: What is Dhara 81 TCITCR?

Dhara 81 TCITCR is the Roman Hindi reference for Section 81 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 81 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs final return. As verified on 19 May 2026.

Q: How to cite Section 81 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 81, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, 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.