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”, 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.
Above information is based on CBEC’s compilation of Updated CGST Rules, 2017 as on 23 Mar. 2018 (i.e. as notified/ amended upto 23 Mar. 2018 by the CBEC). For detailed information/ subsequent updates, please refer relevant Notifications.
It may be noted that Rules 27 to 137 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were notified by CBEC vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017.