GSTR-5 return requirement: monthly filing by non-resident taxable persons detailing imports, B2B/B2C supplies, and amendments. GSTR-5 sets a monthly return for a non-resident taxable person, requiring GSTIN and registration details, invoice-level reporting for imports and outward supplies, amendment entries for prior periods, and a verification declaration. The return must be furnished by the twentieth day following the tax period or within seven days of registration expiry. The system computes tax liability and posts input tax credit to ledgers on submission.