Non-Resident Foreign Taxpayers :

Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. They would normally import their products and make local supplies. Therefore, they will be allowed to avail ITC only on IGST paid on imports. However, other taxpayers will be eligible to take credit on supplies made by them. Such taxpayers would be required to file return in form GSTR-5 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case registration period is for more than one month, monthly return(s) would be filed and thereafter return for remaining period would be filed within a period of seven days as stated earlier.