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 vide Finance Department Notification No. GST-1019/C.R.39/Taxation-1, dated the 7th March 2019.” were inserted by Notification No. GST-1019/C.R.60/ Taxation-1, (Notification No. 20/2019, Third Amendment-2019), dated 25th April, 2019, (w.e.f.23rd April, 2019) and omitted by Notification No. GST-1020/C.R.100/Taxation-1, (Notification No. 82/2020, Thirteenth Amendment-2020), dated 23rd November, 2020, (w.e.f.10th November, 2020).
! These words, figures and letters were substituted for “the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier” by Notification No. GST-1019/C.R.60/ Taxation-1, (Notification No. 20/2019, Third Amendment-2019), dated 25th April, 2019, (w.e.f.23rd April, 2019).
2 This sub-rule (6) was inserted by Notification No. GST-1019/C.R.60/Taxation-1, (Notification No. 20/2019, Third Amendment-2019), dated 25th April, 2019, (w.e.f23rd April, 2019) and deleted by Notification No. GST- 1020/C.R.100/Taxation-1, (Notification No. 82/2020, Thirteenth Amendment-2020), dated 23rd November, 2020, (w.e.f. 10th November, 2020). Prior to deletion this sub-rule read as under:
“ (6) A registered person who ceases to avail the benefit of Notification No. 02/2019- State Tax (Rate), dated the 7th March, 2019, published in the Maharashtra Government Gazette, Extraordinary No. 79, Part-IV-B, vide Finance Department Notification No. GST.1019/C.R.39/ Taxation-1, dated the 7th March, 2019, shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR-4 for the said period till the thirtieth day of April following the end of the financial year during which such cessation happens.” 154 the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier.