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GSTR - 05 Return for Non-resident taxable person - GST

1. 79/2020 - Dated: 15-10-2020 - Central GST (CGST) - Central Goods and Services Tax (Twelveth Amendment) Rules, 2020.
2. 05/2018 - Dated: 23-1-2018 - Central GST (CGST) - Reduction of late fee in case of delayed filing of FORM GSTR-5
3. 68/2017 - Dated: 21-12-2017 - Central GST (CGST) - Seeks to extend the time limit for filing FORM GSTR-5
4. 60/2017 - Dated: 15-11-2017 - Central GST (CGST) - Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017

1. Rule 63 - Form and manner of submission of return by non-resident taxable person. - Central Goods and Services Tax Rules, 2017
2. Rule 60 - Form and manner of ascertaining details of inward supplies - Central Goods and Services Tax Rules, 2017