Form and manner of submission of statement and return

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....r through a Facilitation 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 det....

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....bsp;dated 13-10-2017 2. Substituted vide Notification No. 20/2019 - Central Tax dated 23-04-2019 before it 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....

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....f 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" 12.  Omitted vide NOTIFICATION NO. 82/2020-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 da....