Return filing by non-resident taxable person: electronic submission required and tax, interest or penalties paid within prescribed period.

Non-resident taxable persons must furnish returns electronically in FORM GSTR-5 through the Common Portal, directly or via a Commissioner-notified Facilitation Centre, including details of outward and inward supplies and pay tax, interest, penalty, fees or other amounts payable under the Act or rules within twenty days after the end of the tax period or within seven days after the last day of registration validity, whichever is earlier.

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