How to file GST Return of a Non Resident Taxable Person

Rule-63 of CGST Rules 2017

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.