Rule 62 CGST Rules 2017
Summary of Rule 62 CGST Rules 2017
( Rule 62 CGST Rules 2017 explains Form and manner of submission of statement and return and is covered in Chapter VIII – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 and Amended by Central Goods and Services Tax (Ninth Amendment) Rules, 2017.and Central Goods and Services Tax (Third Amendment) Rules, 2019)
Rule 62 CGST Rules 2017
Notes on Amendments in Rule 62 CGST Rules 2017
10 Inserted by Central Goods and Services Tax (Third Amendment) Rules, 2019, w.e.f. 23-4-2019.
9 Words “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” substituted by Central Goods and Services Tax (Third Amendment) Rules, 2019, w.e.f. 23-4-2019.
8 Inserted by Central Goods and Services Tax (Third Amendment) Rules, 2019, w.e.f. 23-4-2019.
7 Word ‘of’ omitted by Central Goods and Services Tax (Third Amendment) Rules, 2019, w.e.f. 23-4-2019.
6. Inserted by Central Goods and Services Tax (Third Amendment) Rules, 2019, w.e.f. 23-4-2019.
5. Words “return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount” substituted by Central Goods and Services Tax (Third Amendment) Rules, 2019, w.e.f. 23-4-2019.
4 Words “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” substituted by Central Goods and Services Tax (Third Amendment) Rules, 2019, w.e.f. 23-4-2019.
3. Words “form and manner of submission of quarterly return by the composition supplier” substituted by Central Goods and Services Tax (Third Amendment) Rules, 2019, w.e.f. 23-4-2019.
2
Proviso omitted by Central Goods and Services Tax (Third Amendment) Rules, 2019, w.e.f. 23-4-2019. Prior to its omission said proviso Inserted by the Central Goods and Services Tax (Ninth Amendment) Rules, 2017, w.e.f. 13-10-2017. read as under :
“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.”
1 Seeks to extend the time limit for filing of FORM GSTR-4 vide Notification No 41/2017 Central Tax dated 13th October, 2017
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