Rule 63 CGST Rules 2017 : Form and manner of submission of return by non-resident taxable person

By | July 13, 2017
(Last Updated On: July 20, 2017)

 Rule 63 CGST Rules 2017

( Rule 63 CGST Rules 2017 explains Form and manner of submission of return by non-resident taxable person and is covered in Chapter VIII  – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)

Form and manner of submission of return by non-resident taxable person

63 . 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.


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  1. Pingback: Rule 60 CGST Rules 2017 : Form and manner of furnishing details of inward supplies - Tax Heal

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