GSTR-5

GSTR-5 return must be filed by persons registered under GST as non-resident taxable persons. Non-resident taxable persons are persons who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India. All non-resident taxable persons are required to obtain GST registration and file GSTR-5 returns.