Notification/Circular No. – F. No. 2(558)/policy/GST/2025/333 dated June 5,2025
Applicable Act/Rule – Delhi Goods and Services Tax Act, 2017, Delhi Goods and Services Tax Rules, 2017
Applicable Section/Rule – Section 39(5) of Delhi Goods and Services Tax Act, 2017 & Rule 63 of Delhi Goods and Services Tax Rules, 2017
FORM GSTR-5 is a return filed by non-resident taxable persons under GST to report their inward and outward supplies, tax liability, and payment details. It must be filed monthly for the period they are registered in India.
Amendments –
The time limit for filing FORM GSTR-5 by non-resident taxable persons for December 2024 has been extended to 15 January 2025.
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