Submission of return by non-resident taxable person in form GSTR-5 :
Every registered non-resident taxable person shall furnish a return in form GSTR-5 electronically through the Common Portal, either directly or through a Facilitation Centre.
The return should include details of outward supplies and inward supplies. He shall pay the tax, interest, penalty, fees or any other amount payable under the Act or these rules within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier – rule 5 of Return Rules.