https://www.taxtmi.com/acts?id=28407 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. en-us Thu, 29 Jun 2017 12:32:53 +0530 Wed, 04 Nov 2026 14:16:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28407 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. Act-Rules GST Thu, 29 Jun 2017 12:32:53 +0530 https://www.taxtmi.com/acts?id=28407