Form and manner of submission of return by non-resident taxable person
Rule 5
Bill
RETURNS
GST – Returns – Final Draft Rules 3-6-2017
5. 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =