What does rule 62 regulate?

It regulates form and manner of submission of statement and return. Read the exact text, conditions, exceptions and transaction date together.

Which subordinate law should be checked?

No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.

What evidence should be retained?

Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.

Can portal behaviour override the statute?

No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

Rule 62 - Form and manner of submission of statement and return

CGST Rules, 2017

ACTIVEDIRECT_OFFICIAL_RULE_PAGEindex,follow

Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.

Finin2min Summary - Rule in 2 Minutes

Paragraph / test Professional meaning Quarterly statement CMP-08 reports self-assessed composition tax and interest. Annual return GSTR-4 is the annual composition return. FY 2024-25 onwards The standard annual GSTR-4 due date is 30 June following the financial year. Payment Composition liabilities are discharged through the electronic cash ledger. Entry/exit Regular and composition periods must be separately completed and reconciled. Exceptions and

Exact operative text

(1) Every registered person paying tax under section 10 shall - (i) furnish a statement for every quarter or part thereof, containing details of payment of self-assessed tax in FORM GST CMP-08, till the eighteenth day of the month succeeding such quarter; and (ii) furnish a return for every financial year or part thereof in FORM GSTR-4, electronically through the common portal or a notified Facilitation Centre. Provided that the return in FORM GSTR-4 for a financial year from FY 2024-25 onwards shall be furnished till the thirtieth day of June following the end of such financial year. (2) The person furnishing the statement shall discharge tax or interest by debiting the electronic cash ledger. (3) FORM GSTR-4 shall include invoice-wise inter-State and intra-State inward supplies received from registered and unregistered persons and consolidated details of outward supplies. (4) A person opting for section 10 from the beginning of a financial year shall, where required, complete the details and returns under rules 59, 60 and 61 for the earlier period within the stated statutory cut-off. Input tax credit is not available for the pre- option period merely because invoices are received later. (5) On withdrawal or officer-led withdrawal, the person shall furnish CMP-08 for the composition period by the eighteenth day of the month succeeding the relevant quarter and FORM GSTR-4 for that period within the rule timeline.

Paragraph-wise decode

Section-Rule-Form-Notification bridge

No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.

The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.

Practical example

A professional first identifies whether the facts trigger rule 62, fixes the relevant period, checks the mapped subordinate instruments and preserves evidence before filing or advising.

Professional alert

• Do not use the old 30 April date for FY 2024-25 onwards under sub-rule (1). • The annual return date does not change the quarterly CMP-08 deadline. • Composition eligibility and turnover must be tested PAN-wide before applying the form mechanics.

Finin2min | P0-R05 Rules 62-84 Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference

Implementation checklist

Fix the transaction, taxable period and jurisdiction.
Read every subsection, proviso, explanation and omission marker.
Open the mapped Rule, form, notification and circular.
Test State/UT variation and portal version.
Preserve evidence, approvals, working papers and acknowledgements.
Record the conclusion, assumptions, source date and reviewer.

Evidence and retention checklist

Contract, purchase order, invoice or underlying transaction document.
Registration, return, ledger, challan and portal acknowledgement.
Official Act/Rule/notification version used and effective date.
Internal tax position paper, computation and management approval.
Correspondence, notices, replies, orders and appeal papers where applicable.

Practical Q&A

What does rule 62 regulate?: It regulates form and manner of submission of statement and return. Read the exact text, conditions, exceptions and transaction date together.
Which subordinate law should be checked?: No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
What evidence should be retained?: Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
Can portal behaviour override the statute?: No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

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