CGST Rules – Central Goods and Services Tax Rules, 2017

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.