Rule
62. 1[Form and manner of submission of statement and return ]. -
(1)
Every registered person 2[paying tax under section 10 3[****] 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.
4[****]
(2)
Every registered person furnishing the 5[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.
(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 6[****] 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 7[****] input tax credit on receipt of invoices
or debit notes from the supplier for the period prior to his opting for the
composition scheme 8[****].
(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motion or where option is withdrawn at the instance of the proper officer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 9[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].
(6)
10[****]
