Non-resident taxable person return requires monthly reporting of imports, supplies, tax paid and refund claims. Form GSTR-5 requires monthly submission by non-resident taxable persons, with auto-populated GSTIN/name/address and reporting sections for imported goods and services (including amendments), outward supplies (and amendments), credit/debit notes, tax paid (ITC utilization and cash ledger), closing stock, refund claims with bank details, and a mandatory declaratory signature; due date is the 20th of the month following the tax period or within seven days after registration expiry.