Non-resident GST return filing requires electronic supply disclosures and timely payment through prescribed filing channels. Registered non-resident taxable persons must electronically furnish their GST return in FORM GSTR-5 through the common portal, either directly or through ... Summary
Non-resident GST return filing requires electronic supply disclosures and timely payment through prescribed filing channels.
Registered non-resident taxable persons must electronically furnish their GST return in FORM GSTR-5 through the common portal, either directly or through a Commissioner-notified Facilitation Centre. The return must include particulars of outward and inward supplies. Return filing and payment of tax, interest, penalties, fees, and other payable amounts must occur within thirteen days after the tax period ends or within seven days after registration validity ends, whichever is earlier.
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