Chapter VIII

Returns

62. ²Form and manner of submission of statement and return.-

(1) Every registered person ³paying tax under section 10 or ¹¹[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] 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[¹[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 10and 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 ⁵statement 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 ¹²[⁶or 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 61relating 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 ⁷of input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme ¹³[⁸or 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 ⁹a 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. 

¹⁴[¹⁰(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.]

Note:

1.Inserted by Notification No. 45/2017 - Central Tax issued dated 13th october, 2017.

1. The word 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 10and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10  shall be inserted.

2. Subsitituted by Notification No. 20/2019 – Central Tax dated 23rd April 2019.

Earlier read as;

Form and manner of submission of quarterly return by the composition supplier.

3. Subsitituted by Notification No. 20/2019 – Central Tax dated 23rd April 2019.

Earlier read as;

paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A,

4. Omitted by Notification No. 20/2019 – Central Tax dated 23rd April 2019.

5.  Subsitituted by Notification No. 20/2019 – Central Tax dated 23rd April 2019.

Earlier read as;

return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount.

6. Inserted by Notification No. 20/2019 – Central Tax dated 23rd April 2019.

7. Omitted by Notification No. 20/2019 – Central Tax dated 23rd April 2019.

8. Inserted by Notification No. 20/2019 – Central Tax dated 23rd April 2019.

9. Subsitituted by Notification No. 20/2019 – Central Tax dated 23rd April 2019.

Earlier read as;

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.

10. Inserted by Notification No. 20/2019 – Central Tax dated 23rd April 2019.

11. Omitted by Notification No. 82/2020 – Central Tax dated 10th November, 2020.

12. Omitted by Notification No. 82/2020– Central Tax dated 10th November, 2020.

13. Omitted by Notification No. 82/2020 – Central Tax dated 10th November, 2020

14. Omitted by Notification No. 82/2020 – Central Tax dated 10th November, 2020