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TMI BlogForm and manner of submission of statement and returnX X X X Extracts X X X X X X X X Extracts X X X X ..... tation Centre notified by the Commissioner. 4 [****] 15 [ 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. ] (2) Every registered person furnishing the 5 [ statement under sub-rule (1) shall discharge his liability 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 registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was read as Form and manner of submission of quarterly return by the composition supplier 3. Substituted vide Notification No. 20/2019 Central Tax dated 23-04-2019 before it was read as 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 Central Tax dated 10-11-2020 before it was read as 6 [ or 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 ] 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) v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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