CGST Rules Rule 63 — Form and manner of submission of return by persons providing OIDAR services

CGST Rules, 2017  ·  Form and manner of submission of return by persons providing OIDAR services

CGST Rules

Quick Answer

Rule 63 of the CGST Rules, 2017 governs Form and manner of submission of return by persons providing OIDAR services. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 63 CGST: Form and manner of submission of return by persons — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Rule 63. Form and manner of submission of return by non-resident taxable person.- 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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Amendment History

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CGST Rules Rule 63 was introduced as part of the CGST Rules, 2017.

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