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.
