Every registered non—resident taxable person shall furnish a return in FORM GSTR—S 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.
Section 63: Form and manner of submission of return by non-resident taxable person
10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017Union territory Rules of Delhi · 2017
Where this provision sits
| Act | 10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017 |
|---|---|
| Section | 63 |
| Marginal note | Form and manner of submission of return by non-resident taxable person |
| Jurisdiction | Union territory of Delhi |
| Status | In force as published by the source |
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