Rule 62 - Form and manner of submission of statement and return - Central Goods and Services Tax Rules, 2017

Extract

..... bility 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[****] 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 o .....

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Rule 62 - Form and manner of submission of statement and return - Central Goods and Services Tax Rules, 2017

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..... rn in FORM GSTR-4" 4. Omitted vide Notification No. 20/2019 - Central Tax dated 23-04-2019 before it was read as "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 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.]" 5. Substituted vide Notification No. 20/2019 - Central Tax dated 23-04-2019 before it was read as "return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount&quo .....

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Rule 62 - Form and manner of submission of statement and return - Central Goods and Services Tax Rules, 2017

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..... II, Section 3, Sub-section (i) vide number G.S.R.189 (E), dated the 7th March, 2019]" 13. Omitted vide NOTIFICATION NO. 82/2020-Central Tax dated 10-11-2020 before it was read as "8[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, Sub-section (i) vide number G.S.R.189 (E), dated the 7th March, 2019]" 14. Omitted vide NOTIFICATION NO. 82/2020-Central Tax dated 10-11-2020 before it was read as "10[(6) A registered person who ceases to avail the benefit of notification of the Government of India, Ministry of F .....

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Rule 62 - Form and manner of submission of statement and return - Central Goods and Services Tax Rules, 2017

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