Home Acts & Rules GST Draft-Bills-Reports Draft - Goods And Services Tax - Return Rules, 20-- [September 2016] Chapters List Draft GST Return Rules This
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Rule 5 - Form and manner of submission of return by non-resident taxable person - Draft - Goods And Services Tax - Return Rules, 20-- [September 2016]Extract 5. 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 from a Facilitation Centre, notified by the Board or 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 these rules 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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