1 [Form and manner of submission of statement and return ]

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 05 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017 Cited by 2 provisions

Rule 62 of the Central Goods and Services Tax Rules, 2017 deals with 1 [Form and manner of submission of statement and return ]. Every registered person [paying tax under section 10 [****] 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; The Act came into force on 22 Jun 2017.

(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.
Rule 62, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

r. 10 Issue of registration certificate

Referred to by 2

Questions about Rule 62

What does Rule 62 of the Central Goods and Services Tax Rules deal with?

Rule 62 of the Central Goods and Services Tax Rules is headed "1 [Form and manner of submission of statement and return ]". Every registered person [paying tax under section 10 [****] 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;

How do I find court cases under Rule 62 of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 62, rule 62 CGST Rules 2017, rule 62 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Rule 62 of the Central Goods and Services Tax Rules, and has it changed?

Its own text turns on rule 10 (Issue of registration certificate), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When did Rule 62 of the Central Goods and Services Tax Rules come into force?

Rule 62 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 62, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.