GUIDE TO FILE GSTR-5 ON GST PORTAL

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.

Prerequisites to file GSTR-5

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.

Steps to file on GST portal

Step-1: Login to the GST portal

Step-2: Go to GSTR-5 page and Generate GSTR-5 Summary

• Click on Services > Returns > Returns Dashboard

• The “File Returns” page is displayed.
• Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.
• Click the SEARCH button.

• Click the “PREPARE ONLINE” button on the GSTR-5 tile to prepare the return.

• Click the GENERATE GSTR-5 SUMMARY button found at the bottom of the GSTR-5 page. The details of auto drafted supplies of goods or services page are displayed.

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 :

• 6 Main Tiles
  • Import of Goods
  • Outward Supplies made
  • B2C Large invoice details
  • B2C Small invoice details
  • Credit/Debit Notes
  • Unregistered Credit/Debit Notes
• 6 Amendment Tiles on each of the above main tiles
• 3 Tiles on tax payment and Return Submission

Enter details in main Tiles

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:

1. Invoice number should be alphanumeric and unique for a FY
2. Invoice date cannot be a future date or a date prior to the date of registering with GST
3. Note for all tiles 5, 6, 7 & 8:
   • In case of Intra-State transaction, Fields for Central Tax and State/UT Tax will appear.
   • In case of Inter-State transaction, Fields for Integrated Tax will appear.
   • CESS amount has to be entered manually.

• Invoice & Item details:
• Receiver’s GSTIN /UIN. Note that Name, Place of supply(PoS) and supply type is auto-populated. Edit PoS if required.
• Each Tax rate appears as a line item against which value needs to be entered.
• If concessional tax rate is applicable, Tick mark  the checkbox “Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government?” and enter the applicable % of the total tax rate.  For example: Leased Car which is taxed at 65% of the original tax rate. It is optional.

1. In case of Intra-State supplies, the Central Tax and State/UT tax fields appear

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:

1. Tile-3: Inputs/Capital goods received from Overseas (Import of goods)

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:

• Port code should be 6 alphanumeric characters.
• Bill of Entry No. should be minimum 3 and maximum 15 digit numeric.

Tile-5: Taxable outward supplies made to registered persons (including UIN holders)

• The details of supplies made outside of India by Foreign taxpayers to registered persons should be recorded in this head. Basically, All the B2B outward supplies are to be declared here.

Tile-6: B2C (Large) Invoices

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.    

Tile 7A,7B – B2C (Small)

Here the details of taxable supplies to other unregistered persons/ consumers other than supplies mentioned at Tile 6 is to be entered.

Tile-8B – Credit/Debit Notes

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.

Tile-8B – Unregistered Credit/Debit Notes

Details of credit/debit notes against B2C large supplies must be declared here.    

Enter details in Amendment Tiles

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

• Select the Financial Year from the drop-down list.
• Enter Invoice Number and click the AMEND INVOICE button.

• Make amendments to the details as required. Enter the revised Invoice details and click the SAVE OUTWARD SUPPLIES button to save the invoice 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.

Highlights of 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.    

Tile 8C – Amended Credit/Debit Notes

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.  

Step-4: Preview GSTR-5

• Once you have entered all the details, click the PREVIEW button.

• This button will download the draft Summary page of your GSTR-5 for your review.

10A, 10B – Tax Liability

• Click the 10A, 10B – Tax Liability tile to view the tax liability details.

• The Tax Liability details are displayed. Click the BACK button to go back to the previous page.

Step-5: Acknowledge and Submit GSTR-5 to freeze data

• Tick mark the declaration stating that you have reviewed the details of preview and the information furnished is correct and you are aware that no changes can be made after submit. Once you click the acknowledgement, the SUBMIT button will be enabled.
• Click the SUBMIT button in the landing page to submit GSTR-5.

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.  

• Click the PROCEED button to accept the Warning message once again to confirm submission of GSTR-5. Note that no changes can be made to this return after submitting.
• A success message is displayed at the top of the page. Once you submit the data, data is frozen and you cannot change any fields. Refresh the page.

    Status of GSTR-5 changes to Submitted after the submission of GSTR-5.    

• Click the PREVIEW button again, to download the submitted GSTR-5 in PDF format.
• The PDF file generated would now bear watermark of final Form GSTR-5.

• Upon submission, the GST Portal will validate the details of all the Tables filled in Form GSTR-5.
• In case of invalid data, the appropriate error message would be displayed and the relevant columns shall be highlighted for making rectifications.
• If validation is successful, the GST Portal will compute tax liability and the Input Tax Credit claimed on the import of goods.
• The Electronic Liability Register and Credit Ledger shall be updated accordingly.
• Once you submit GSTR-5, the following will become active:
  • Tile 10A, 10B – Tax Liability
  • Tile 11, 12, 14 – Tax Payable and Paid
  • Tile Payment of Tax
  • The FILE RETURN button.

Make tax payment

Step-6: Pay Tax

• Click the Payment of Tax tile.

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.    

• Click the CHECK LEDGER BALANCE button to view the balance available for credit under Integrated Tax, Central Tax, State/UT Tax and Cess. The functionality enables the taxpayers to check the balance before making the payment for the respective minor heads.

• The Check Ledger Balance page is displayed. The page lists the minor head wise balance available as in cash ledger and major head wise credit available in Electronic Credit Ledger. Click the OK button to go back to previous page

• Please provide the amount of credit to be utilized from the respective available credit heads to pay off the liabilities, so as the cash.

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.

• While providing the inputs please ensure the utilization principles for credit are well adhered otherwise system won’t allow for offset of liability.
• Click the OFFSET LIABILITY button to pay off the liabilities.

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  

• After making payment of tax, the amount of tax paid will be auto-populated in Table 11 along with the debit entry numbers generated on the utilization of Cash balances and ITC.
• Click the BACK button to go back to the previous page.

Step-7: File GSTR-5

Click the FILE RETURN button.    

• The Returns Filing for GSTR-5 page is displayed. Select the Declaration checkbox.
• The Authorised Signatory drop-down will appear. Select the authorized signatory from the list.
• Note: This will enable the two buttons – FILE WITH DSC or FILE WITH EVC.
• Click the FILE WITH DSC or FILE WITH EVC button to file the FORM GSTR-5.
• The success message is displayed. Refresh the page and click the BACK button.

Note:

• The status of GSTR-5 changes to Filed.

View GSTR-5 Status

• On the File Returns page, select the Financial Year and Return Filing Period (Month) for which you have just filed Form GSTR-5.
• Click the SEARCH button.

• Note: Status of the GSTR-5 return changes to “Filed“.