Non-resident GST returns require electronic filing and payment by the earlier of the prescribed tax-period and registration-validity deadlines. From 1 November 2026, registered non-resident taxable persons must electronically furnish their GST return in FORM GSTR-5 through the common portal, ... Summary
Non-resident GST returns require electronic filing and payment by the earlier of the prescribed tax-period and registration-validity deadlines.
From 1 November 2026, registered non-resident taxable persons must electronically furnish their GST return in FORM GSTR-5 through the common portal, either directly or through a facilitation centre notified by the Commissioner. The return must include details of outward and inward supplies. The return and payment of tax, interest, penalty, fees and other payable amounts are due within thirteen days after the end of the tax period or seven days after the last day of the registration's validity, whichever is earlier.
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