GSTR-5 filing requirement: electronic submission and payment due within prescribed deadlines after tax period or registration validity. Non-resident taxable persons must furnish a return in Form GSTR-5 electronically through the Common Portal, directly or via a notified Facilitation Centre, including details of outward and inward supplies, and pay tax, interest, penalty, fees or other amounts payable under the Act or these rules 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.