Section 62(1) in The Central Goods and Services Tax Rules, 2017
(1)Every registered person [paying tax under section 10 [***] [Substituted 'paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4' by Notification No. G.S.R. 321(E), dated 23.4.2019 (w.e.f. 19.6.2017).] 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. G.S.R. 321(E), dated 23.4.2019 (w.e.f. 19.6.2017).]
