Rule 62
Form and manner of submission of statement and return
GST
Returns
Rule 62 of Central Goods and Services Tax Rules, 2017
62. 2[Form and manner of submission of statement and return].-
(1) Every registered person 3[paying tax under section 10 11[****] 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[****]
15[Provided that the return in FORM GSTR-4 for a financial year from FY 2024-25 onwards shall be required to be furnished by the registered person till the thirtieth day of June following the end
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planation.- 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 13[****].
(5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish 9[a statement in FORM GST CMP-08 for the period for which he has paid tax under the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) 14[****]
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NOTES:-
1.
Inserted vide Notification No. 45/2017 – Central Tax dated 13-10-2017
2.
Substituted vide Notification No. 20/2019
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x dated 23-04-2019 before it was read as,
“return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount”
6.
Inserted vide Notification No. 20/2019 – Central Tax dated 23-04-2019
7.
Omitted vide Notification No. 20/2019 – Central Tax dated 23-04-2019 before it was read as, “of”
8.
Inserted vide Notification No. 20/2019 – Central Tax dated 23-04-2019
9.
Substituted vide Notification No. 20/2019 – Central Tax dated 23-04-2019 before it was read as,
“the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier”
10.
Inserted vide Notification No. 20/2019 – Central Tax dated 23-04-2019
11.
Omitted vide NOTIFICATION NO. 82/2020-Central Tax dated 10-11-2020 before it was read
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tment of Revenue No. 02/2019- Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.189 (E), dated the 7th March, 2019]”
14.
Omitted vide NOTIFICATION NO. 82/2020-Central Tax dated 10-11-2020 before it was read as
“10[(6) A registered person who ceases to avail the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019- Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.189 (E), dated the 7th March, 2019, shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR – 4 for the said period till the thi
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