Provisions under Rule 62 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Form and manner of submission of statement and return”, are as under:
CGST Rule 62: Form and manner of submission of quarterly return by the composition supplier Form and manner of submission of statement and return (Chapter-VIII: Returns) [heading substituted from 23/04/2019: refer Note 2(a)]
(1) Every registered person ¹[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]¹ ²[paying tax under section 10 or 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, Sub-section (i) vide number G.S.R.189 (E) dated the 7th March, 2019 [text omitted from 10/11/2020: refer Note 3(a)] 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,]² [text substituted from 23/04/2019: refer Note 2(b)]
electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
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. [proviso inserted from 13/10/2017: refer Note 1/ proviso omitted from 23/04/2019: refer Note 2(c)]
(2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount statement under sub-rule (1) shall discharge his liability towards tax or interest [text substituted from 23/04/2019: refer Note 2(d)] 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 or 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, Sub-section (i) vide number G.S.R.189 (E) dated the 7th March, 2019 [text inserted from 23/04/2019: refer Note 2(e)/ text omitted from 10/11/2020: refer Note 3(b)] 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 of [word omitted from 23/04/2019: refer Note 2(f)] input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme 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 [text inserted from 23/04/2019: refer Note 2(e)/ text omitted from 10/11/2020: refer Note 3(c)].
(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 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 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 [text substituted from 23/04/2019: refer Note 2(h)].
(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. [sub-rule (6) inserted from 23/04/2019: refer Note 2(i)/ sub-rule (6) omitted from 10/11/2020: refer Note 3(d)]
Amendments History:
1. Proviso to sub-rule (1) inserted from 13/10/2017 vide Notification 45/2017.
2. Amendments from 23/04/2019 vide Notification 20/2019:
(a) Heading of Rule 62 substituted from ‘Form and manner of submission of quarterly return by the composition supplier’ to ‘Form and manner of submission of statement and return’.
(b) In sub rule (1), the text ¹[“paying tax… ….FORM GSTR 4“]¹ substituted with the text ²[“paying tax…. ….such financial year”]².
(c) Proviso to sub-rule (1) omitted.
(d) In sub rule (2), the text ‘return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount’ substituted with the text ‘statement under sub-rule (1) shall discharge his liability towards tax or interest’.
(e) In sub rule (4), the text inserted ‘or by availing… …dated 07/03/2019’.
(f) The word ‘of’ in the Explanation to sub rule (4) omitted.
(g) In the Explanation to sub rule (4), the text inserted ‘or opting… …dated 07/03/2019’.
(h) In sub rule (5), the text ‘the details… …whichever is earlier’ substituted with with the text ‘a statement… …such withdrawal falls’.
(i) Sub-rule (6) inserted.
3. Amendments from 10/11/2020 vide Notification 82/2020:
(a) In Sub-rules (1), the text omitted – “or paying tax… …7th March, 2019”.
(b) In Sub-rules (4), the text omitted – “or by availing… …7th March, 2019”.
(c) In the explanation to sub-rule (4), the text omitted – “or opting for… …7th March, 2019″.
(d) Sub-rule (6) omitted.
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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