Rule 63 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Form and Manner of Submission of Return by Non-resident Taxable Person
Provisions under Rule 63 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Form and Manner of Submission of Return by Non-resident Taxable Person”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, are as under:
CGST Rule 63: Form and Manner of Submission of Return by Non-resident Taxable Person (Chapter-VIII: Returns)
Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier.