Non-resident GST return requirement: furnish Form GSTR-5 electronically and remit dues within the prescribed filing period. Non-resident taxable persons must furnish returns in Form GSTR-5 electronically through the common portal or a notified Facilitation Centre, include details of outward and inward supplies, and pay any tax, interest, penalty, fee or other amounts payable under the Act within the earlier of the post-tax-period filing window or the brief period following the last day of registration validity.