Section 62 in The Central 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. G.S.R. 321(E), dated 23.4.2019 (w.e.f. 19.6.2017).].
(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).](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. G.S.R. 321(E), dated 23.4.2019 (w.e.f. 19.6.2017).] 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 [***] [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).].(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).]
