Aug 30, 2025
GST Compliance – Form GSTR-5 (Non-Resident Taxable Person)
A. The Law Relevant Sections – CGST Act, 2017 Section 24: Compulsory registration for Non-Resident Taxable Persons (NRTP). Section 39(5): Return to be furnished by NRTP. Section 47: Late fee for delay in filing. Section 54: Refund of excess balance in electronic cash ledger. Relevant Rules – CGST Rules, 2017 Rule 63: Return by NRTP – in Form GSTR-5. Rule 67: Tax payment requirements at the…