CGST Rules Rule 62 — Form and manner of submission of return by non-resident taxable person

CGST Rules, 2017  ·  Form and manner of submission of return by non-resident taxable person

CGST Rules 11 Amendments

Quick Answer

Rule 62 of the CGST Rules, 2017 governs Form and manner of submission of return by non-resident taxable person. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 62 CGST: Form and manner of submission of return by non-resident — eligibility, conditions, case laws and compliance impact under Indian tax law.

Case Laws 0
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Amendments 11
(1)Every registered person paying tax under section 10 2****3 shall-2
(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; and2
(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,2****3 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 Provided that the return in FORM GSTR-4 for a financial year from FY 2024-25 onwards shall be required to be furnished by the registered person till the thirtieth day of June following the end of such financial year.11
(2)Every registered person furnishing the statement under sub-rule (1) shall discharge his liability towards tax or interest5 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 ****6 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 ****7 input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme ****8.
(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 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 falls9.
(6)****10

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Amendment History

123456789+2 moreSuperscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1
2019↑ view in text

Substituted vide Notification No. 20/2019-CT dated 23.04.2019 for "Form and manner of submission of quarterly return by the composition supplier".

2
2019↑ view in text

Substituted vide Notification No. 20/2019-CT dated 23.04.2019 for "return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount".

3
2020↑ view in text

Omitted vide Notification No. 82/2020-CT dated 10.11.2020.

4
2019↑ view in text

Omitted vide Notification No. 20/2019-CT dated 23.04.2019.

5
2019↑ view in text

Substituted vide Notification No. 20/2019-CT dated 23.04.2019 for "return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount".

6
2020↑ view in text

Omitted vide Notification No. 82/2020-CT dated 10.11.2020.

7
2019↑ view in text

Omitted vide Notification No. 20/2019-CT dated 23.04.2019.

8
2020↑ view in text

Omitted vide Notification No. 82/2020-CT dated 10.11.2020.

9
2019↑ view in text

Substituted vide Notification No.20/2019-CT dated 23.04.2019.

10
2020↑ view in text

Omitted vide Notification No. 82/2020-CT dated 10.11.2020.

11
2024↑ view in text

Inserted vide Notification No. 12/2024-CT dated 10.07.2024.

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