Updated on: Jul 6th, 2021
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7 min read
GSTR-5 is a return form that has to be filed by a non-resident foreign taxpayer who is registered under GST for the period during which they carry out businesses transactions in India. This can either be done online or from a tax facilitation centre. This form contains the details of all outward supplies (i.e., sales) and inward supplies (i.e., purchases) made and received by the non-resident taxpayer.
Latest Updates on GSTR-5
1st February 2022
Budget 2022 update-
The due date to file GSTR-5 by Non-resident taxable persons is revised from 20th of next month to 13th of next month.
28th May 2021
The due date to file GSTR-5 for March, April and May 2021 is extended up to 30th June 2021.
1st May 2021
The due dates to furnish GSTR-5 for March 2021 and April 2021 have been extended up to 31st May 2021.
GSTR 5 has to be filed and the tax (including penalty, fees, interest, etc. ) is to be paid every month (for the registration period) by 20th of the next month for a particular tax period or within seven days after the end of the validity period of registration.
Pre-conditions for filing of Form GSTR-5 are: 1. Taxpayer should be registered as Non-Resident taxable person and should have a valid GSTIN. 2. Taxpayer should have valid User ID and password. 3. Taxpayer should have valid & non-expired / non-revoked Digital Signature Certificate (DSC) in case of Taxpayer for whom digital signing is mandatory such as Companies, LLP/FLLP, in other cases authentication of return can be done through EVC.
Step-1: Login to the GST portal
Step-2: Go to GSTR-5 page and Generate GSTR-5 Summary
A confirmation message is displayed at the top of the page. You can check the status in some time.
Step-3: Enter Details in various tiles
Following are the tiles present :
Below are the detailed steps to enter details in a tile which is common for all the main tiles: For example: to enter details of outward supplies made in Tile 5
Step-1: Click on the particular tile 5
Step-2: Summary page appears. Click on ‘ADD DETAILS’ button
Step-3: Various fields appear. Enter the following and Click ‘SAVE’ button:
2. In case of Inter-State supplies, the Integrated tax fields appear
Step-4: Click ‘BACK’ button to go back to the summary page or Click ‘ADD DETAILS’ to add more invoices. Summary page can either be of pending invoices or of processed invoices depending upon the tile.
Processed invoices summary page also has the option to delete or edit the entered Invoice.
The tile reflects the number of invoices added along with Total Invoice Value, Total Taxable Value and Total Tax Liability.
Follow these steps as it remain common for most of the main tiles. Read Highlights to know what is relevant to know under each main tile. Highlights of each Main Tile:
All the goods imported into Indian Territory need to be mentioned in this category.
Add all the Bill of Entry(BOE) details like port code, date and value in BOE and save. Note:
Details of all the inter- state supplies made by a registered person to a consumer where the invoice value is more than Rs. 2.5 lakh should be recorded here.
Here the details of taxable supplies to other unregistered persons/ consumers other than supplies mentioned at Tile 6 is to be entered.
Add here details of credit/ debit notes/refund voucher issued.
Details of original invoice also must be entered against each note.
The summary page will have the notes appear counterparty-wise. Based on the GSTIN, the counterparty will be recognised.
Details of credit/debit notes against B2C large supplies must be declared here.
Below are the detailed steps to enter details in a tile which is common for all the amended tiles: For example, to enter amended details of outward supplies in Tile 8A.
Step-1: Click on the particular amendment tile-8a
Step-2: Select Financial year and enter amended details
Step-3: On the summary page, Click ‘BACK’ button to go back to the Main page or add invoices and Click ‘AMEND INVOICE’ to add more Amendments. Summary page can either be of pending invoices or of processed invoices depending upon the tile. Amended invoices can also be edited or deleted
The tile will reflect the number of invoices added along with Total Invoice Value, Total Liability and Total Taxable Value.
Follow these steps as it remain common for most of the Amendment tiles. Read Highlights to know what is relevant to know under each Amendment tile.
Tile-4: Amended Import of Goods
Any amendments to the details reported at tile -3 on import of goods, can be done here.
To select the particular BOE to be amended, select financial year, port code, original BOE number. Afterwhich, revise the details and save.
Tile 8A – Amended Outward Supplies
To amend details outward supplies to registered persons (including UIN holders)/B2B supplies, this tile is referred. Above steps apply here as it is.
Tile 8A – Amended B2C (Large Invoices)
Here, details of amendments to outward inter-state supplies to unregistered persons/consumers are entered.
Tile 9 – Amended B2C (Small)
To add details of amendments to outward supplies to unregistered persons/consumers other than those mentioned in tile 8A, this tile is used.
Tile 9 – Amended B2C (Small)
To add details of amendments to outward supplies to unregistered persons/consumers other than those mentioned in tile 8A, this tile is used.
To select the particular details, Choose the FY and the month, select the Place of supply and choose if applicable differential percentage of tax and proceed to amend the value and tax fields.
Use this to add details of amendments to Credit/Debit Notes for supplies to registered persons.
To select the particular CDN to be amended, choose Financial year and enter the Original CDN number with date.
Enter the revised details and save.
Tile 8C – Amended Credit/Debit Notes
Use this to add details of amendments to Credit/Debit Notes for supplies to unregistered persons/consumers.
Enter the CDN number and revise the details.
Note: The submit button will freeze the invoices uploaded in GSTR-5 for that particular month. You will be not able to upload any further invoices for that month.
Status of GSTR-5 changes to Submitted after the submission of GSTR-5.
Note: Tax liabilities as declared in the return along with the credits gets updated in the ledgers and reflected in the “Tax payable” column of the payment section. Credits get updated in the credit ledger and the updated balance is available and can be seen while hovering on the said headings of credit in the payment section.
NOTE: If there is no / less balance in Electronic Cash Ledger, create Challan make payment to update the balance in Electronic Cash Ledger. Click here to refer the FAQs and User Manual on Making Payment.
Note: Partial payment is not allowed.
The tax liability is offset and a confirmation message is displayed. Click the OK button.
2. Click on tile 11, 12, 14 – Tax Payable and Paid
Click the FILE RETURN button.
Note:
GSTR-5 is a return form for non-resident foreign taxpayers under GST. It includes details of outward and inward supplies made in India. The due dates for filing have been revised in recent updates. The process involves logging into the GST portal, entering different supply details, amending if necessary, previewing, acknowledging, submitting, and finally paying tax. A success message confirms the submission.