Section 62(4) in The Central Goods and Services Tax Rules, 2017
(4)A registered person who has opted to pay tax under section 10 [***] [Omitted 'or by availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019Central 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' by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).] 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 [*] [Omitted 'of' by Notification No. G.S.R. 321(E), dated 23.4.2019 (w.e.f. 19.6.2017).] input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme [*] [Omitted 'or opting for paying tax by availing 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, Subsection (i) vide number G.S.R.189 (E), dated the 7th March, 2019' by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).].
