GSTR-5 filing deadline for non-resident foreign taxpayers requires returns after registration expiry and monthly filings during extended registrations. Non-resident foreign taxpayers must file the GSTR-5 for their registration period within seven days after registration expiry; if registration covers more than one month, monthly returns are required for the covered months and a return for the remaining period must be filed within seven days after expiry.
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Provisions expressly mentioned in the judgment/order text.
GSTR-5 filing deadline for non-resident foreign taxpayers requires returns after registration expiry and monthly filings during extended registrations.
Non-resident foreign taxpayers must file the GSTR-5 for their registration period within seven days after registration expiry; if registration covers more than one month, monthly returns are required for the covered months and a return for the remaining period must be filed within seven days after expiry.
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