Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 63, verbatim (show)
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.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Non-resident GSTR-5 filing manner 63
Questions to answer on the file8 questions
GSTR-5 supply particulars 63
Questions to answer on the file3 questions
GSTR-5 applicable deadline 63
Questions to answer on the file4 questions
Each payable amount and its timing 63
Questions to answer on the file5 questions
Served-text date bound only 63
Questions to answer on the file3 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 39 of the CGST Act, 2017 | this provision requires Section 39 of the CGST Act, 2017 | 63 "Every registered non-resident taxable person" |
| Section 27 of the CGST Act, 2017 | this provision requires Section 27 of the CGST Act, 2017 | 63 "validity period of registration" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 45/19/2018-GST | 30 May 2018 | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument |
Notifications (5)
| Number | Date | Subject |
|---|---|---|
| Notification No. 03/2025-Central Tax | 10 January 2025 | Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024 |
| Notification No. 82/2020-Central Tax | 10 November 2020 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017. |
| Notification No. 68/2017-Central Tax | 21 December 2017 | Seeks to extend the time limit for filing FORM GSTR-5. |
| Notification No. 60/2017-Central Tax | 15 November 2017 | Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 superseded by a later instrument |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
See also
- Section 39 of the CGST Act, 2017: furnishing of returns
- Section 27 of the CGST Act, 2017: special provisions relating to casual taxable person and non-resident taxable person
References
- Central Board of Indirect Taxes and Customs. "Rule 63. Form and manner of submission of return by non-resident taxable person". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Rules, 2017, Rule 63 on the CBIC tax information portal