Non-Resident Foreign Taxpayers (GSTR-5):

Para 3.05 – Draft-Bills-Reports – Business Process for GST on GST Return – Report on – Business Process for GST on GST Return – [October 2015] – Para 3.05 – 3.5 Non-Resident Foreign Taxpayers (GSTR-5): 3.5.1 Non-Resident foreign taxpayers would be required to file 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 there

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