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 5, 2018)

 Rule 63 CGST Rules 2017

Summary of 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.)

 Rule 63 CGST Rules 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.


Note :

2. Seeks to extend the time limit for filing FORM GSTR-5 for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 vide Notification No 68/2017 Central Tax dated 21st December, 2017

1. Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 vide Notification No 60/2017 Central Tax Dated 15th November, 2017


 Rule 63 CGST Rules 2017

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