Rule 62 of CGST Rules -Form and manner of submission of quarterly return by the compositionsupplier

Rule 62 of CGST Rules -Form and manner of submission of quarterly return by the compositionsupplier

(updated as on 15.11.2017)

(1) Every registered person paying tax under section 10 shall, on the basis ofdetails contained in FORM GSTR-4A, and where required, after adding, correcting ordeleting the details, furnish the quarterly return in FORM GSTR-4 electronically throughthe common portal, either directly or through a Facilitation Centre notified by theCommissioner. [Provided that the registered person who opts to pay tax under section 10 with effectfrom the first day of a month which is not the first month of a quarter shall furnish the returnin 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 optingto pay tax under section 10.] (Inserted vide notification No. 45/2017 - Central Tax dt 13.10.2017) (2) Every registered person furnishing the return under sub-rule (1) shall discharge hisliability towards tax, interest, penalty, fees or any other amount payable under the Act or theprovisions 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 registeredand un-registered persons; and

(b) consolidated details of outward supplies made.

(4) A registered person who has opted to pay tax under section 10 from the beginning of afinancial year shall, where required, furnish the details of outward and inward supplies andreturn under rules 59, 60 and 61 relating to the period during which the person was liable tofurnish such details and returns till the due date of furnishing the return for the month ofSeptember of the succeeding financial year or furnishing of annual return of the precedingfinancial year, whichever is earlier.

Explanation. For the purposes of this sub-rule, it is hereby declared that the person shallnot be eligible to avail of input tax credit on receipt of invoices or debit notes from thesupplier for the period prior to his opting for the composition scheme.

(5) A registered person opting to withdraw from the composition scheme at his own motionor where option is withdrawn at the instance of the proper officer shall, where required,furnish the details relating to the period prior to his opting for payment of tax under section9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter endingSeptember of the succeeding financial year or furnishing of annual return of the precedingfinancial year, whichever is earlier.

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CHAPTER VIII

RETURNS

Chapter VIIIof CGST Rules, 2017 consists of twenty six rules relating to RETURNRULES under the GST regime. All this rules are available for your ready reference. Rule 59 :Form and manner of furnishing details of outward supplies Rule 60 :Form and manner of furnishing details of inward supplies Rule 61 :Form and manner of submission of monthly return Rule 62 :Form and manner of submission of quarterly return by the compositionsupplier Rule 63 :Form and manner of submission of return by non-resident taxable person Rule 64 :Form and manner of submission of return by persons providing onlineinformation and database access or retrieval services Rule 65 :Form and manner of submission of return by an Input Service Distributor Rule 66 :Form and manner of submission of return by a person required to deduct tax at source Rule 67 : Form and manner of submission of statement of supplies through an e commerceoperator Rule 68 :Notice to non-filers of returns Rule 69 :Matching of claim of input tax credit Rule 70 :Final acceptance of input tax credit and communication thereof Rule 71 :Communication and rectification of discrepancy in claim of input tax credit andreversal of claim of input tax credit Rule 72 :Claim of input tax credit on the same invoice more than once Rule 73 :Matching of claim of reduction in the output tax liability Rule 74 :Final acceptance of reduction in output tax liability and communication thereof Rule 75 :Communication and rectification of discrepancy in reduction in output taxliability and reversal of claim of reduction Rule 76 :Claim of reduction in output tax liability more than once Rule 77 :Refund of interest paid on reclaim of reversals Rule 78 :Matching of details furnished by the e-Commerce operator with the detailsfurnished by the supplier Rule 79 :Communication and rectification of discrepancy in details furnished by the e commerce operator and the supplier Rule 80 :Annual Return Rule 81 :Final return Rule 82 :Details of inward supplies of persons having Unique Identity Number Rule 83 :Provisions relating to a goods and services tax practitioner Rule 84 :Conditions for purposes of appearance