What is Rule 81 of the CGST Rules 2017?

Rule 81 of the CGST Rules 2017 pertains to the filing of the final return by a taxpayer who has opted for cancellation of their Goods and Services Tax (GST) registration.

Who is required to file a final return under Rule 81 of the CGST Rules 2017?

Any registered taxpayer whose GST registration has been cancelled or who has applied for cancellation must file a final return as per Rule 81 of the CGST Rules 2017.

What is the due date for filing the final return under Rule 81 of the CGST Rules 2017?

The final return must be filed within three months from the date of cancellation of GST registration, as specified in Rule 81 of the CGST Rules 2017.

What forms are used for the final return under Rule 81 of the CGST Rules 2017?

The final return is filed using Form GSTR-10, which is specifically designed for this purpose under Rule 81 of the CGST Rules 2017.

Can a taxpayer file a final return if they have outstanding tax liabilities under Rule 81 of the CGST Rules 2017?

Yes, a taxpayer can file a final return under Rule 81 of the CGST Rules 2017, but they must ensure that all outstanding tax liabilities are settled prior to cancellation.

What information is required to complete the final return under Rule 81 of the CGST Rules 2017?

The final return under Rule 81 of the CGST Rules 2017 requires details such as the total output tax liability, input tax credit, and any remaining taxable supplies.

What happens if a taxpayer fails to file a final return under Rule 81 of the CGST Rules 2017?

Failure to file a final return under Rule 81 of the CGST Rules 2017 may result in penalties and complications with the cancellation process of the GST registration.

Is there a specific format for the final return under Rule 81 of the CGST Rules 2017?

Yes, the final return must be filed in the prescribed format of Form GSTR-10 as outlined in Rule 81 of the CGST Rules 2017.

How does Rule 81 of the CGST Rules 2017 impact pending refunds?

Filing the final return under Rule 81 of the CGST Rules 2017 is crucial to process any pending refunds, as it allows the taxpayer to settle their account with the GST authorities.

Where can taxpayers find guidance on completing the final return under Rule 81 of the CGST Rules 2017?

Taxpayers can refer to the official GST portal and the CGST Rules 2017 documentation for detailed guidance on completing the final return under Rule 81.

Claim your TDS Refund before it EXPIRE in

Day(s)

:

Hour(s)

:

Minute(s)

:

Second(s)

ITR Filing Starts Only

GST Return Filing Starts Only

Rule 81 of the CGST Rules, 2017.

by Shakshi Bharti | Aug 7, 2024 | GST, Central Goods and Services Tax Rules, 2017, Rules | 0 comments

Consult an Expert: ITR Filing, GST Reg. & Pvt. Ltd. Registration

Name

Email Address

Calling Mobile Number

WhatsApp Mobile Number

State

Choose relevant services

Type your query here.

15 + 8 =

Call @ +91-8512-022-044

Important Keywords: Rule 81 of the CGST Rules 2017, Final return, section 45, FORM GSTR-10.

Rule 81 of the Central Goods and Services Tax Rules, 2017: 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.

Frequently Asked Questions

What is Rule 81 of the CGST Rules 2017?

Rule 81 of the CGST Rules 2017 pertains to the filing of the final return by a taxpayer who has opted for cancellation of their Goods and Services Tax (GST) registration.
Who is required to file a final return under Rule 81 of the CGST Rules 2017?

Any registered taxpayer whose GST registration has been cancelled or who has applied for cancellation must file a final return as per Rule 81 of the CGST Rules 2017.
What is the due date for filing the final return under Rule 81 of the CGST Rules 2017?

The final return must be filed within three months from the date of cancellation of GST registration, as specified in Rule 81 of the CGST Rules 2017.
What forms are used for the final return under Rule 81 of the CGST Rules 2017?

The final return is filed using Form GSTR-10, which is specifically designed for this purpose under Rule 81 of the CGST Rules 2017.
Can a taxpayer file a final return if they have outstanding tax liabilities under Rule 81 of the CGST Rules 2017?

Yes, a taxpayer can file a final return under Rule 81 of the CGST Rules 2017, but they must ensure that all outstanding tax liabilities are settled prior to cancellation.
What information is required to complete the final return under Rule 81 of the CGST Rules 2017?

The final return under Rule 81 of the CGST Rules 2017 requires details such as the total output tax liability, input tax credit, and any remaining taxable supplies.
What happens if a taxpayer fails to file a final return under Rule 81 of the CGST Rules 2017?

Failure to file a final return under Rule 81 of the CGST Rules 2017 may result in penalties and complications with the cancellation process of the GST registration.
Is there a specific format for the final return under Rule 81 of the CGST Rules 2017?

Yes, the final return must be filed in the prescribed format of Form GSTR-10 as outlined in Rule 81 of the CGST Rules 2017.
How does Rule 81 of the CGST Rules 2017 impact pending refunds?

Filing the final return under Rule 81 of the CGST Rules 2017 is crucial to process any pending refunds, as it allows the taxpayer to settle their account with the GST authorities.
Where can taxpayers find guidance on completing the final return under Rule 81 of the CGST Rules 2017?

Taxpayers can refer to the official GST portal and the CGST Rules 2017 documentation for detailed guidance on completing the final return under Rule 81.