CGST Rule 63: Form and Manner of Submission of Return by Non-resident Taxable Person

Provisions under Rule 63 of CGST Rules, 2017 relating to “Form and Manner of Submission of Return by Non-resident Taxable Person”:

CGST Rule 63: Form and Manner of Submission of Return by Non-resident Taxable Person (Chapter VIII: Returns) [*1]

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.

Notes (History of Amendments in Bare Text):

1. CGST Rule 63 introduced vide Notification 10/2017, effective 01/07/2017.