A non-resident taxable assesse is liable to file FORM GSTR-5 for furnishing the monthly details of inward and outward supplies, debit/credit notes, tax paid details, details of closing stock and refund claimed, if any. The return should be furnished by 20th of the month succeeding the tax period, or within 7 days from the last day of the validity of registration.
(ICAI FAQ PUBLICATION 06-09-2017 -: Returns : FAQ NO. 19)