https://www.taxtmi.com/acts?id=25327 Form GSTR-5 requires monthly submission by non-resident taxable persons with bill-of-entry-wise reporting of imported goods and eligible ITC, invoice-level B2B reporting, differentiated B2C reporting by invoice threshold and state-wise summaries, and amendment procedures for previously filed import and outward supply details. The system computes tax liabilities by tax type, posts ITC to electronic ledgers on submission, and requires declaration of tax payable, payments (cash or ITC), refunds from the electronic cash ledger, and separate reporting of interest and late fees; the return must be verified by an authorized signatory. en-us Tue, 06 Jun 2017 12:50:40 +0530 Tue, 06 Jun 2017 12:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25327 Form GSTR-5 requires monthly submission by non-resident taxable persons with bill-of-entry-wise reporting of imported goods and eligible ITC, invoice-level B2B reporting, differentiated B2C reporting by invoice threshold and state-wise summaries, and amendment procedures for previously filed import and outward supply details. The system computes tax liabilities by tax type, posts ITC to electronic ledgers on submission, and requires declaration of tax payable, payments (cash or ITC), refunds from the electronic cash ledger, and separate reporting of interest and late fees; the return must be verified by an authorized signatory. Act-Rules Bills Tue, 06 Jun 2017 12:50:40 +0530 https://www.taxtmi.com/acts?id=25327