Rules 63 and 64 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 63 requires a registered non-resident taxable person to furnish a return in FORM GSTR-5 and to pay the tax and other amounts within twenty days after the end of a tax period or within seven days after the last day of the validity of registration, whichever is earlier. Rule 64 requires a registered supplier of online information and database access or retrieval services, or of online money gaming, from a place outside India to file a return in FORM GSTR-5A by the twentieth day of the next month.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
A registered non-resident taxable person furnishes FORM GSTR-5, including outward and inward supplies, and pays the amounts due 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. A registered person providing online money gaming, or online information and database access or retrieval services, from a place outside India files FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof.
The sections behind the rules
Rule 63 follows from the provisions on casual and non-resident taxable persons in section 27 of the Act (see section 27 of the CGST Act, 2017) and from their registration under rule 13 (see rules 13 to 15). Rule 64 relates to section 14 of the IGST Act on online information and database access or retrieval services (see section 14 of the IGST Act: OIDAR services) and section 14A on online money gaming (see section 14A of the IGST Act). If you need help with a return for a business based outside India, our GST return filing service can prepare it.
Rule 63: return by a 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."
Taking the pieces:
- Who. Every registered non-resident taxable person.
- What. A return in FORM GSTR-5, electronically through the common portal.
- Contents. The details of outward supplies and inward supplies.
- Payment. Tax, interest, penalty, fees or any other amount payable under the Act or the Chapter.
- When. 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".
The "whichever is earlier" matters for a non-resident whose registration is about to lapse. If the validity ends before twenty days have passed after the tax period, the seven-day limit after the last day of validity governs. The validity period and its extension are matters for rules 13 and 15 (FORM GST REG-09 and FORM GST REG-11).
Rule 64: return by an OIDAR or online money gaming supplier
The rule is headed "Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India". The footnote records that rule 64 was substituted by Notification No. 51/2023 - CT dated 29.09.2023, with effect from 01.10.2023; the earlier rule in the footnote is not law and is not used here.
The operative text reads: "Every registered person either providing online money gaming from a place outside India to a person in India, or providing online information and data base access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or to a registered person other than a non-taxable online recipient, shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof."
Elements:
- Who. A registered person in either of two categories: online money gaming from a place outside India to a person in India; or online information and database access or retrieval services from a place outside India, supplied to a non-taxable online recipient referred to in section 14 of the IGST Act or to a registered person other than a non-taxable online recipient.
- What. A return in FORM GSTR-5A.
- When. On or before the twentieth day of the month succeeding the calendar month or part thereof.
The rule says nothing about the contents of FORM GSTR-5A, nor about how the tax is paid; the Form is not in the compilation consulted and this article describes no field.
The two rules compared
| Feature | Rule 63 | Rule 64 |
|---|---|---|
| Who | Registered non-resident taxable person | Registered person supplying online money gaming, or online information and database access or retrieval services, from a place outside India |
| Form | FORM GSTR-5 | FORM GSTR-5A |
| Contents named in the rule | Outward supplies and inward supplies | Not stated |
| Payment named in the rule | Tax, interest, penalty, fees or any other amount | Not stated |
| Time | Within twenty days after the end of a tax period or within seven days after the last day of validity of registration, whichever is earlier | On or before the twentieth day of the month succeeding the calendar month or part thereof |
Who does what, by when
| Who | What | Form | When | Rule |
|---|---|---|---|---|
| Registered non-resident taxable person | Furnishes return with outward and inward supplies; pays the amounts due | FORM GSTR-5 | 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 | 63 |
| Registered supplier of online money gaming from outside India | Files return | FORM GSTR-5A | On or before the twentieth day of the month succeeding the calendar month or part thereof | 64 |
| Registered supplier of online information and database access or retrieval services from outside India | Files return | FORM GSTR-5A | Same | 64 |
A worked example
Fjordline Exhibitions A/S, an invented company incorporated outside India (the same kind of entity that rule 13 deals with), is registered as a non-resident taxable person for a trade fair. Its registration is valid for a set period that ends a few days after a tax period ends. Twenty days after the end of the tax period would fall later than seven days after the last day of validity. Because the seven-day limit falls earlier, Fjordline must furnish FORM GSTR-5 and pay the amounts due within seven days after the last day of validity, not twenty days after the tax period.
Separately, Starfield Games Ltd, an invented operator outside India, provides online money gaming to persons in India and is registered. For a calendar month it must file its return in FORM GSTR-5A on or before the twentieth day of the following month.
Points to watch
- Two limits in rule 63. The earlier of the two governs.
- Registration validity. Extended under rule 15 by FORM GST REG-11 before the end of validity.
- "Calendar month or part thereof". Rule 64 applies by calendar month, so part of a month counts as a month.
- Rule 64 now names two classes. The heading and text include both OIDAR suppliers and online money gaming suppliers.
- No cross-reference to the quarterly option. The quarterly option in rule 61A does not extend to these persons; rule 61 excludes persons referred to in section 14 of the IGST Act and non-resident taxable persons.
Need help with a return for an overseas business?
Overseas suppliers face short windows and registrations that may lapse. We track the validity of the registration, prepare the return and make sure the payment sits within the earlier of the two dates. See our GST return filing service.
Key takeaways
- Rule 63: FORM GSTR-5, with outward and inward supplies, and payment within twenty days after the end of a tax period or seven days after the last day of validity, whichever is earlier.
- Rule 64: FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof.
- Rule 64 covers online money gaming and online information and database access or retrieval services supplied from outside India.
- Rule 64 was substituted by Notification No. 51/2023 - CT dated 29.09.2023, with effect from 01.10.2023.
- Neither rule describes the fields of the Form.
Read next
- Rules 65 and 66 of the CGST Rules, 2017: returns by an Input Service Distributor and by a person deducting tax at source
- Rules 13 to 15 of the CGST Rules, 2017: registration of non-resident taxable person and OIDAR supplier
- Rule 60 of the CGST Rules, 2017: ascertaining details of inward supplies
- Section 14 of the IGST Act, 2017: OIDAR services
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.