THE CENTRAL GOODS AND SERVICES TAX RULES
CHAPTER VIII  -  RETURNS
Rule - 63

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3 Notifications found on Rule 63
No Case law found on Rule 63
Related Sections / Rules / Forms:

Form GSTR-5

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Rule 60 of CGST Rules

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Rule 63 - 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.