Oct 14, 2017
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GST Return Rules: Non-resident taxable person and Input Service Distributor

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GST Return Rules

GST return rules article is mainly talks about the rules that are revised by the GST council.  Furthermore, to help non-resident taxable person and input service distributor for filing return. Under GST , the council has clearly stated the types and forms so required to file the return.  Thus only registered person has right to claim. And filed for return under GST India. RULE- 5 & 6 of GST Revised Return Rules deals with GST rules in relation to submission of return by a non- resident taxable person and by Input Service Distributor 

Which FORM is applicable to file return in relation to a Non-resident Taxable Person?

Form and manner of submission of return by non-resident taxable person

(Rule – 5)

Return in FORM GSTR-5 electronically

Details of inward and outward supply worth interest and penalty

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)

what are the procedure to follow:

RULE 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. Although it is  done through the Common Portal, either directly or through a Facilitation Center notified by the Commissioner. And it also include 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 these rules. Furthermore its done 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.

Which FORM is applicable to file return in relation to an Input Service Distributor  ?

 Form and manner of submission of return by an Input Service Distributor

(Rule- 6)

Return in FORM GSTR-6 electronically

Content with reference to section 20 -Every Input Service Distributor shall, Furnish details after adding, correcting or deleting the details contained in FORM GSTR-6A

what are the procedure to follow:

Rule 6-Form and manner of submission of return by an Input Service Distributor

Every Input Service Distributor shall, after adding, correcting or deleting the details contained in FORM GSTR-6A, furnish electronically a return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the Common Portal either directly or from a Facilitation Centre notified by the Commissioner.

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Renuka is a Final Year LL.B. student at Siddharth College of Law. She has done her Bachelors in Banking & Insurance and has also completed her Masters in Business Management . She likes to participate in legal workshops and Moot Courts. Besides her interest in law, she has a keen aptitude for legal research and is good at putting her analysis into words.

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