Rules 81 and 82 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 81 is one sentence: a registered person required to furnish a final return under section 45 furnishes it electronically in FORM GSTR-10. Rule 82 is for a person who has been issued a Unique Identity Number: to claim a refund of tax paid on inward supplies, FORM GSTR-11 goes with the refund application; for any other purpose, FORM GSTR-11 is furnished as the proper officer requires.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
Rule 81: a registered person required to furnish a final return under section 45 furnishes it electronically in FORM GSTR-10 through the common portal. Rule 82(1): a person with a Unique Identity Number who claims refund of the taxes paid on his inward supplies furnishes the details in FORM GSTR-11 along with the application for the refund claim. Rule 82(2): a person with a Unique Identity Number for purposes other than refund furnishes the details as may be required by the proper officer in FORM GSTR-11. Neither rule states a due date.
The section behind the rules
Rule 81 carries out section 45 of the CGST Act, 2017: see section 45 of the CGST Act: final return. Rule 44(4) points to FORM GSTR-10 for the reversal of credit on cancellation: see rules 44 and 44A. Rule 82 relates to the Unique Identity Number of section 25(9) and rule 17: see unique identity number under rule 17. If your registration is being cancelled and the final return is outstanding, our GST cancellation and revocation service can handle the whole sequence.
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."
What the rule fixes:
- Who. Every registered person required to furnish a final return under section 45.
- What. The final return, in FORM GSTR-10.
- How. Electronically through the common portal, directly or through a Facilitation Centre notified by the Commissioner.
- When. Rule 81 prints no period. Section 45 of the Act applies to a registered person required to furnish a return under section 39(1) whose registration has been cancelled, and provides for the final return "within three months of the date of cancellation or date of order of cancellation, whichever is later".
The rule says nothing about the contents of FORM GSTR-10. Rule 44(4) mentions that the amount of credit to be reversed on cancellation of registration is furnished in FORM GSTR-10. For the cancellation itself, see rule 22 of the CGST Rules, 2017 and rules 20 and 21.
Rule 82(1): refund of tax on inward supplies
"Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner."
- Who. A person issued a Unique Identity Number who claims refund of the taxes paid on his inward supplies.
- What. The details of such supplies of taxable goods or services or both, in FORM GSTR-11.
- With what. Along with the application for the refund claim.
- How. Electronically through the common portal, directly or through a Facilitation Centre notified by the Commissioner.
The refund claim itself is under the refund provisions of the Act and Rules; the rule says only that FORM GSTR-11 goes with the application. For a registered person with a certificate under rule 10, rule 10B also makes Aadhaar authentication a condition of a refund application in FORM GST RFD-01 under rule 89: see rule 10B.
Rule 82(2): purposes other than refund
"Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in FORM GSTR-11."
- Who. A person issued a Unique Identity Number for purposes other than refund of the taxes paid.
- What. The details of inward supplies of taxable goods or services or both, in FORM GSTR-11.
- When. As may be required by the proper officer. No fixed period is printed.
The rules side by side
| Feature | Rule 81 | Rule 82(1) | Rule 82(2) |
|---|---|---|---|
| Who | Registered person required to furnish a final return under section 45 | Person with a Unique Identity Number claiming refund of taxes on inward supplies | Person with a Unique Identity Number for purposes other than refund |
| Form | FORM GSTR-10 | FORM GSTR-11 | FORM GSTR-11 |
| Goes with | Nothing named | The application for the refund claim | Nothing named |
| Time | Not printed | Along with the refund application | As may be required by the proper officer |
Who does what, by when
| Who | What | Form | When | Rule |
|---|---|---|---|---|
| Registered person required to furnish a final return under section 45 | Furnishes the final return electronically | FORM GSTR-10 | Within three months of the date of cancellation or date of order of cancellation, whichever is later (section 45) | 81 |
| Unique Identity Number holder claiming refund of taxes on inward supplies | Furnishes details of inward supplies along with the refund application | FORM GSTR-11 | With the refund application | 82(1) |
| Unique Identity Number holder for other purposes | Furnishes details of inward supplies as the proper officer requires | FORM GSTR-11 | As required by the proper officer | 82(2) |
A worked example
Ridgeway Hardware, an invented firm, applies for cancellation of its registration under rule 20 and the registration is cancelled. As a registered person required to furnish a final return under section 45, it furnishes that return electronically in FORM GSTR-10 through the common portal. The details of credit reversal on cancellation, as rule 44(4) says, are furnished in FORM GSTR-10 as well.
Separately, an invented foreign mission, Embassy of Orchidia, holds a Unique Identity Number. When it claims a refund of the taxes it has paid on its inward supplies, it furnishes the details of those supplies electronically in FORM GSTR-11, along with its application for the refund claim, under rule 82(1). If it holds the Unique Identity Number for a purpose other than a refund and the proper officer asks for details of its inward supplies, it furnishes them in FORM GSTR-11 as required under rule 82(2).
Points to watch
- Two different returns. FORM GSTR-10 is a final return on cessation; FORM GSTR-11 is for Unique Identity Number holders.
- Refund and non-refund. Rule 82(1) and (2) split by purpose.
- No due date in rule 81 or rule 82. The time for the final return comes from the Act.
- The refund application. Rule 82(1) says FORM GSTR-11 goes with it; the application is made under the refund rules.
- Cancellation first. The final return follows cancellation; revocation, if sought, is under rule 23: see rule 23.
Need help closing a registration properly?
A cancelled registration is not closed until the final return is filed and the credit reversal is accounted for. We prepare FORM GSTR-10, check the reversal under rule 44 and the dues under section 29(5), and plan the sequence with you. See our GST cancellation and revocation service.
Key takeaways
- Rule 81: a registered person required to furnish a final return under section 45 does so electronically in FORM GSTR-10.
- Rule 82(1): a Unique Identity Number holder claiming refund of tax on inward supplies furnishes FORM GSTR-11 along with the refund application.
- Rule 82(2): a Unique Identity Number holder for purposes other than refund furnishes FORM GSTR-11 as the proper officer requires.
- Neither rule prints a due date; section 45 governs the time for the final return.
- Rule 44(4) uses FORM GSTR-10 for the credit reversal on cancellation.
Read next
- Rule 80 of the CGST Rules, 2017: annual return and self-certified reconciliation statement
- Rule 83 of the CGST Rules, 2017: enrolment and functions of a goods and services tax practitioner
- Section 45 of the CGST Act, 2017: final return
- Unique identity number under rule 17
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.