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CHAPTER VIII - RETURNS
Rule 59 - Form and manner of furni...
Rule 60 - Form and manner of furni...
Rule 61 - Form and manner of submi...
Rule 61A - Manner of opting for fu...
Rule 62 - Form and manner of submi...
Rule 63 - Form and manner of submi... Rule 64 - Form and manner of submi... Rule 65 - Form and manner of submi... Rule 66 - Form and manner of submi... Rule 67 - Form and manner of submi... Rule 67A - Manner of furnishing of... Rule 68 - Notice to non-filers of ... Rule 69 - Matching of claim of inp... Rule 70 - Final acceptance of inpu... Rule 71 - Communication and rectif... Rule 72 - Claim of input tax credi... Rule 73 - Matching of claim of red... Rule 74 - Final acceptance of redu... Rule 75 - Communication and rectif... Rule 76 - Claim of reduction in ou... Rule 77 - Refund of interest paid ... Rule 78 - Matching of details furn... Rule 79 - Communication and rectif... Rule 80 - Annual return... Rule 81 - Final return... Rule 82 - Details of inward suppli... Rule 83 - Provisions relating to a... Rule 83A - Examination of Goods an... Rule 83B - Surrender of enrolment ... Rule 84 - Conditions for purposes ...Rule 62 - Form and manner of submission of quarterly return by the composition supplier
https://gstgyaan.com/rule-62-of-the-cgst-rules-form-and-manner-of-submission-of-quarterly-return-by-the-composition-supplier
62. [1][Form and manner of submission of statement and return.][2]
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(1) Every registered person [3][paying tax under section 10 [4][**] 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. [5][***] [6][Provided that the return in FORM GSTR-4 for a financial year from FY 2024-25 onwards shall be required to be furnished by the registered person till the thirtieth day of June following the end of such financial year.] |
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(2) Every registered person furnishing the [7][statement under sub-rule (1) shall discharge his liability towards tax or interest] payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger. |
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(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. |
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(4) A registered person who has opted to pay tax under section 10 [8][**] 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 [9][**] input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme [10][**]. |
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(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 [11][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] |
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[12][(6)**] |
[1] Heading substituted by Rule 3(a) of The CGST(3rd A)R, 2019 vide Notification No. 20/2019-Central Tax dt. 23-04-2019 wef 23-04-2019.
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Form and manner of submission of quarterly return by the composition supplier. |
[2] This Rule was inserted by CGST(2nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.
[3] Substituted for words “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 Rule 3(b)(i) of The CGST(3rd A)R, 2019 vide Notification No. 20/2019-Central Tax dt. 23-04-2019 wef 23-04-2019.
[4] Words “or paying tax by availing the benefit of Notification No. 02/2019-Central Tax (Rate) dt. 07-03-2019” omitted by Rule 7(i) of the CGST(13th A)R, 2017 vide Notification No. 82/2020-Central Tax dt. 10-11-2020 wef 01-01-2021.
[5] Proviso omitted by Rule 3(b)(ii) of The CGST(3rd A)R, 2019 vide Notification No. 20/2019-Central Tax dt. 23-04-2019 wef 23-04-2019.
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Proviso inserted by Rule 2(iv) of CGST(9th A)R, 2017 vide Notification No. 45/2017-Central Tax dt. 13-10-2017 wef 13-10-2017 as Provided that the registered person who opts to pay tax under section 10 with effect from the first day of a month which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10. |
[6] Proviso inserted by Rule 13 of The CGSTR(A), 2024 vide Notification No. 12/2024-Central Tax dt. 10-07-2024.
[7] Substituted for words “return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount” by Rule 3(c) of The CGST(3rd A)R, 2019 vide Notification No. 20/2019-Central Tax dt. 23-04-2019 wef 23-04-2019.
[8] Words “or paying tax by availing the benefit of Notification No. 02/2019-Central Tax (Rate) dt. 07-03-2019” omitted by Rule 7(i) of the CGST(13th A)R, 2017 vide Notification No. 82/2020-Central Tax dt. 10-11-2020 wef 01-01-2021.
Earlier above words were inserted by Rule 3(d)(i) of The CGST(3rd A)R, 2019 vide Notification No. 20/2019-Central Tax dt. 23-04-2019 wef 23-04-2019.
[9] Words “of” omitted by Rule 3(d)(ii) of The CGST(3rd A)R, 2019 vide Notification No. 20/2019-Central Tax dt. 23-04-2019 wef 23-04-2019.
[10] Words “or opting for paying tax by availing the benefit of Notification No. 02/2019-Central Tax (Rate) dt. 07-03-2019” omitted by Rule 7(i) of the CGST(13th A)R, 2017 vide Notification No. 82/2020-Central Tax dt. 10-11-2020 wef 01-01-2021.
Earlier above words were inserted by Rule 3(d)(i) of The CGST(3rd A)R, 2019 vide Notification No. 20/2019-Central Tax dt. 23-04-2019 wef 23-04-2019.
[11] Substituted for words “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 Rule 3(e) of The CGST(3rd A)R, 2019 vide Notification No. 20/2019-Central Tax dt. 23-04-2019 wef 23-04-2019.
[12] Sub-rule omitted by Rule 7(iv) of the CGST(13th A)R, 2017 vide Notification No. 82/2020-Central Tax dt. 10-11-2020 wef 01-01-2021.
Sub-rule inserted by Rule 3(f) of The CGST(3rd A)R, 2019 vide Notification No. 20/2019-Central Tax dt. 23-04-2019 wef 23-04-2019 as
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(6) A registered person who ceases to avail 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, Sub-section (i) vide number G.S.R.189 (E) , 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.] |
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