Section 62(6) in Rajasthan Goods and Services Tax Rules, 2017
(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.]
