Rule 62 of CGST Rules 2017: Form and manner of submission of statement and return

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) 

(1) Every registered person 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 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 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.

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.

(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 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, 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 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.

(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.

(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.

Amendments History:

1. Proviso to sub-rule (1) inserted vide Central Tax Notification 45/2017 dt. 13/10/2017. Those who opt to pay composition tax from 2nd or 3rd month of a quarter, shall furnish GSTR 4 for the relevant period for which composition has been opted. Also they will furnish the returns as applicable for the 1st/ 2nd month of the quarter, i.e. prior to opting for composition tax.

2. Heading of CGST Rule 62 changed from ‘Form and manner of submission of quarterly return by the composition supplier’ to ‘Form and manner of submission of statement and return’ vide vide Central Tax Notification 20/2019 dt. 23/04/2019.

3. In sub rule (1), the text inserted vide Central Tax Notification 20/2019 dt. 23/04/2019.

‘….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 07/03/2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 189(E), dated 07/03/2019 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,’

4. Proviso to sub-rule (1) omitted vide Central Tax Notification 20/2019 dt. 23/04/2019.

5. 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’ vide Central Tax Notification 20/2019 dt. 23/04/2019.

6. In sub rule (4), the text ‘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 07/03/2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 189(E) dated 07/03/2019’ omitted vide Central Tax Notification 20/2019 dt. 23/04/2019.

7. The word ‘of’ in the Explanation to sub rule (4) omitted vide Central Tax Notification 20/2019 dt. 23/04/2019.

8. In the Explanation to sub rule (4), the text ‘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 07/03/2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 189(E), dated 07/03/2019.’ inserted vide Central Tax Notification 20/2019 dt. 23/04/2019.

9. In sub rule (5), the text ‘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’ with the text ‘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.’ vide Central Tax Notification 20/2019 dt. 23/04/2019.

10. Sub-rule (6) inserted vide Central Tax Notification 20/2019 dt. 23/04/2019.

11. In Sub-rules (1), (4) and in the explanation to sub-rule (4), the text ‘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 07/03/2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 189(E), dated 07/03/2019’ omitted vide Central Tax Notification 82/2020 dt. 10/11/2020.

12. Sub-rule (6) omitted vide Central Tax Notification 82/2020 dt. 10/11/2020.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax 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.