(1) Every registered person 2 [paying tax under section 10 3 [****] shall- ( i ) furnish a statement, every quarter or , as the case may be, part thereof, containing the details of payment of self-assessed tax in FORM GST CMP-08 , till the 18th day of the month succeeding such quarter; and (ii) furnish a return for every financial year or , as the case may be, part thereof in FORM GSTR-4 , till the thirtieth day of April following the end of such financial year,] electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. 4 [****] (2) Every registered person furnishing the 5 [statement under sub-rule (1) shall discharge his liability towards tax or interest] payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger. (3) The return furnished under sub-rule(1) shall include the- (a) invoice wise inter-State and intra-State inward supplies received from registered and un-registered persons; and (b) consolidated details of outward supplies made. (4) A registered person who has opted to pay tax under section 10 6 [****] from the beginning of a financial year shall, where required, furnish the details of outward and inward supplies and return under rules 59 , 60 and 61 relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier. Explanation . - For the purposes of this sub-rule, it is hereby declared that the person shall not be eligible to avail 7 [****] input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme 8 [****]. (5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish 9 [a statement in FORM GST CMP-08 for the period for which he has paid tax under the composition scheme till the 18th day of the month succeeding the quarter in which the date of withdrawal falls and furnish a return in FORM GSTR-4 for the said period till the thirtieth day of April following the end of the financial year during which such withdrawal falls]. (6) 10 [****] 2 . Substituted vide Notification No. 20/2019-CT dated 23.04.2019 for \"return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount\". any other amount\".
Amendment notes
1. Substituted vide Notification No. 20/2019-CT dated 23.04.2019 for \"Form and manner of submission of quarterly return by the composition supplier\".
3. Omitted vide Notification No. 82/2020-CT dated 10.11.2020.
4. Omitted vide Notification No. 20/2019-CT dated 23.04.2019.
5. Substituted vide Notification No. 20/2019-CT dated 23.04.2019 for \"return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or
6. Omitted vide Notification No. 82/2020-CT dated 10.11.2020.
7. Omitted vide Notification No. 20/2019-CT dated 23.04.2019.
8. Omitted vide Notification No. 82/2020-CT dated 10.11.2020.
9. Substituted vide Notification No.20/2019-CT dated 23.04.2019.
10. Omitted vide Notification No. 82/2020-CT dated 10.11.2020.
","words":542,"text_source":"published"},"rule":{"number":"62","heading":"1 [Form and manner of submission of statement and return ]","text":"(1) Every registered person 2 [paying tax under section 10 3 [****] shall- ( i ) furnish a statement, every quarter or , as the case may be, part thereof, containing the details of payment of self-assessed tax in FORM GST CMP-08 , till the 18th day of the month succeeding such quarter; and (ii) furnish a return for every financial year or , as the case may be, part thereof in FORM GSTR-4 , till the thirtieth day of April following the end of such financial year,] electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. 4 [****] (2) Every registered person furnishing the 5 [statement under sub-rule (1) shall discharge his liability towards tax or interest] payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger. (3) The return furnished under sub-rule(1) shall include the- (a) invoice wise inter-State and intra-State inward supplies received from registered and un-registered persons; and (b) consolidated details of outward supplies made. (4) A registered person who has opted to pay tax under section 10 6 [****] from the beginning of a financial year shall, where required, furnish the details of outward and inward supplies and return under rules 59 , 60 and 61 relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier. Explanation . - For the purposes of this sub-rule, it is hereby declared that the person shall not be eligible to avail 7 [****] input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme 8 [****]. (5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish 9 [a statement in FORM GST CMP-08 for the period for which he has paid tax under the composition scheme till the 18th day of the month succeeding the quarter in which the date of withdrawal falls and furnish a return in FORM GSTR-4 for the said period till the thirtieth day of April following the end of the financial year during which such withdrawal falls]. (6) 10 [****] 2 . Substituted vide Notification No. 20/2019-CT dated 23.04.2019 for \"return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount\". any other amount\". Amendment notes 1. Substituted vide Notification No. 20/2019-CT dated 23.04.2019 for \"Form and manner of submission of quarterly return by the composition supplier\". 3. Omitted vide Notification No. 82/2020-CT dated 10.11.2020. 4. Omitted vide Notification No. 20/2019-CT dated 23.04.2019. 5. Substituted vide Notification No. 20/2019-CT dated 23.04.2019 for \"return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or 6. Omitted vide Notification No. 82/2020-CT dated 10.11.2020. 7. Omitted vide Notification No. 20/2019-CT dated 23.04.2019. 8. Omitted vide Notification No. 82/2020-CT dated 10.11.2020. 9. Substituted vide Notification No.20/2019-CT dated 23.04.2019. 10. Omitted vide Notification No. 82/2020-CT dated 10.11.2020.","html":"(1) Every registered person 2 [paying tax under section 10 3 [****] shall- ( i ) furnish a statement, every quarter or , as the case may be, part thereof, containing the details of payment of self-assessed tax in FORM GST CMP-08 , till the 18th day of the month succeeding such quarter; and (ii) furnish a return for every financial year or , as the case may be, part thereof in FORM GSTR-4 , till the thirtieth day of April following the end of such financial year,] electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. 4 [****] (2) Every registered person furnishing the 5 [statement under sub-rule (1) shall discharge his liability towards tax or interest] payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger. (3) The return furnished under sub-rule(1) shall include the- (a) invoice wise inter-State and intra-State inward supplies received from registered and un-registered persons; and (b) consolidated details of outward supplies made. (4) A registered person who has opted to pay tax under section 10 6 [****] from the beginning of a financial year shall, where required, furnish the details of outward and inward supplies and return under rules 59 , 60 and 61 relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier. Explanation . - For the purposes of this sub-rule, it is hereby declared that the person shall not be eligible to avail 7 [****] input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme 8 [****]. (5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish 9 [a statement in FORM GST CMP-08 for the period for which he has paid tax under the composition scheme till the 18th day of the month succeeding the quarter in which the date of withdrawal falls and furnish a return in FORM GSTR-4 for the said period till the thirtieth day of April following the end of the financial year during which such withdrawal falls]. (6) 10 [****] 2 . Substituted vide Notification No. 20/2019-CT dated 23.04.2019 for \"return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount\". any other amount\".
Amendment notes
1. Substituted vide Notification No. 20/2019-CT dated 23.04.2019 for \"Form and manner of submission of quarterly return by the composition supplier\".
3. Omitted vide Notification No. 82/2020-CT dated 10.11.2020.
4. Omitted vide Notification No. 20/2019-CT dated 23.04.2019.
5. Substituted vide Notification No. 20/2019-CT dated 23.04.2019 for \"return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or
6. Omitted vide Notification No. 82/2020-CT dated 10.11.2020.
7. Omitted vide Notification No. 20/2019-CT dated 23.04.2019.
8. Omitted vide Notification No. 82/2020-CT dated 10.11.2020.
9. Substituted vide Notification No.20/2019-CT dated 23.04.2019.
10. Omitted vide Notification No. 82/2020-CT dated 10.11.2020.
","words":542,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/62/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}