Section 62(5) in The Central Goods and Services Tax Rules, 2017
(5)A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish [a statement in FORM GST CMP-08 for the period for which he has paid tax under the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 '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' by Notification No. G.S.R. 321(E), dated 23.4.2019 (w.e.f. 19.6.2017).].[***] [Omitted '(6)' by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).]
