As per Notification No. 60/2017 – Central Tax, the last date for filing of Form GSTR – 5 by a non-resident taxable person for the periods July 2017, August 2017, September 2017, October 2017 by 11th Dec 2017.
Any person taking registration as a casual taxable person or non-resident taxable person have to pay tax in advance based on the estimated turnover during the period of registration.
As per the Composition Rules, a person who is registered as a casual taxable person or non-resident taxable person cannot apply for registration under GST for composition taxpayer.
The tax payer who has obtained registration as non-resident tax payer has to file his return GSTR – 5, earliest of the following dates, within 20 days from the end of the month or seven days after the validity of his registration period electronically.
A Non-resident taxable person has to file the GSTR-5 return showing all the details of inward supplies, outward supplies along with any interest or penalty, fees or any other amount liable.
GST Tip – 117 : A non-resident taxable person is required to apply for registration at least 5 days prior the commencement of business in India in a trade show or an exhibition. The non-resident taxable person has to apply for registration filing the form “GST REG-10”.
Under GST, a non-resident taxable person i.e a foreign person how is not having any fixed place of business in India has to obtain registration for the period of his business tenure in India, either in the capacity of principal or agent and file returns accordingly for the business transactions carried during that period i.e for inward / outward supply of goods and services and pay GST on it accordingly.