Section 62(1) in Rajasthan Goods and Services Tax Rules, 2017
(1)Every registered person [paying tax under section 10 or paying tax by availing the benefit of this department's notification No. F. 12(56)FD/Tax/2017-Pt-III-165, dated the 7th March, 2019, 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.[***] [Omitted 'Proviso' by Notification No. F. 12(46)FD/TAX/2017-Part-III-04, dated 23.4.2019.]
