Section 62 in Rajasthan Goods and Services Tax Rules, 2017
62. [Form and manner of submission of statement and return] [Substituted 'Form and manner of submission of quarterly return by the composition supplier' by Notification No. F. 12(46)FD/TAX/2017-Part-III-04, dated 23.4.2019.].
(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.](2)Every registered person furnishing the [statement under sub-rule (1) shall discharge his liability towards tax or interest] [Substituted 'return /under sub-rule (1) shall discharge his liability towards tax, interest; penalty, fees or any other amount' by Notification No. F. 12(46)FD/TAX/2017-Part-III-04, dated 23.4.2019.] 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 [or by availing the benefit of this departments notification No. F. 12(56)FD/Tax/2017-Pt-III- 165, dated the 7th March, 2019] [Inserted by Notification No. F. 12(46)FD/TAX/2017-Part-III-04, dated 23.4.2019.] 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. F. 12(46)FD/TAX/2017-Part-III-04, dated 23.4.2019.] input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme [or opting for paying tax by availing the benefit of this departments notification No. F. 12(56)FD/Tax/2017-Pt-III-165, dated the 7th March, 2019] [Inserted by Notification No. F. 12(46)FD/TAX/2017-Part-III-04, dated 23.4.2019.].(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 [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] [Substituted by Notification No. F. 12(46)FD/TAX/2017-Part-III-04, dated 23.4.2019.].(6)[ A registered person who ceases to avail the benefit of this department's notification No. F.12(56)FD/Tax/2017-Pt-III-165, 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 thirtieth day of April following the end of the financial year during which such cessation happens.] [Inserted by Notification No. F. 12(46)FD/TAX/2017-Part-III-04, dated 23.4.2019.]
