Updated on: Apr 1st, 2024
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3 min read
Non-Resident Taxable Persons (NRTPs) should obtain registration to do business in India. They can get registration from the GST portal for a temporary period of 90 days or less. Further, NRTPs must file the GSTR-5 return reporting on their business.
You have gone through the basic GST returns such as GSTR-1, GSTR-2B & GSTR-3B. This article explains all about GSTR-5 including what it is, why is it important, due date and format.
Latest Update
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.
Every registered non-resident taxable person is required to furnish a return in GSTR-5 in GST Portal.
Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. Such a person is required to furnish details of all taxable supplies in GSTR-5.
It will contain all business details for non-residents (NR) including the details of sales & purchases. Information from GSTR-5 will flow into GSTR-2A/2B of buyers.
As per the GST Act, the due date to file GSTR-5 is every 13th of next month. For instance, the return of March 2024 should be filed by 13th April 2024. Here are the GSTR-5 due dates for FY 2024-25:
Month | GSTR-5 due date |
April 2024 | 13th May 2024 |
May 2024 | 13th June 2024 |
June 2024 | 13th July 2024 |
July 2024 | 13th August 2024 |
August 2024 | 13th September 2024 |
September 2024 | 13th October 2024 |
October 2024 | 13th November 2024 |
November 2024 | 13th December 2024 |
December 2024 | 13th January 2024 |
January 2025 | 13th February 2024 |
February 2025 | 13th March 2024 |
March 2025 | 13th April 2024 |
This is a special certificate of registration issued to a casual taxable person or a non-resident taxable person. The registration is of a temporary nature and is valid for the period specified in the application or 90 days from the effective date of registration, whichever is earlier. Such a person can make taxable supplies only after the issuance of the certificate of registration In such a case, the NR must file GSTR-5 within 7 days after the last day of the period of registration.
Let's look at an example:
Date of registration | Date of expiry of registration | Tax periods for which return(s) to be filed | Due date |
27th January 2024 | 23rd March 2024 | 27th January 2024 to 31st January 2024 | 13th February 2024 |
1st February 2024 to 29th February 2024 | 13th March 2024 | ||
1st March 2024 to 23rd March 2024 | 30th March 2024 |
If the GSTR-5 return is not filed then the next month’s return cannot be filed. Hence, late filing of GST returns will have a cascading effect leading to heavy fines and penalties.
If you delay in filing, you will be liable to pay interest and a late fee. Interest is 18% per annum. It has to be calculated by the taxpayer on the amount of outstanding tax to be paid. The time period will be from the next day of filing (21st of the month) to the date of payment. A late fee is Rs. 50 per day and Rs. 20 per day if a nil return. The maximum late fees is Rs. 5,000.
There are 14 headings in the GSTR-5 format prescribed by the government. We have explained each heading along with the details required to be reported under GSTR-5.
Provide your GSTIN. Provisional ID can also be used as GSTIN if you do not have
Name of the taxpayer including legal and trade name (will be auto-populated)
Validity period of registration – The validity period will also be auto-populated.
Month, Year –Mention the relevant month and year for which GSTR-5 is being filed.
The NR must report inputs and capital goods imported into India.Details of the Bill of entry along with the rate of tax, IGST, cess paid and amount of ITC available. Note: A NR will only have to import inward supplies (purchases).
In this section, the NR can change any details in imports furnished in earlier returns. Changes can be made in-
Note: Both Original & Revised Details of Bill of Entry must be given
This heading will contain invoice wise details of B2B sales in India including sales to UIN holders. Details of IGST/CGST & SGST & Cess along with State must be given.
This heading will contain all details of B2C Large sales, i.e., inter-state sales (where invoice value is greater than Rs.2.5 lakhs) to unregistered persons.
This will contain details of sales to unregistered dealers (B2C Others). Both intra-state and inter-State sales less than 2.5 lakhs must be mentioned. Intra-state sales can be mentioned in a consolidated summary. Inter-state sales must be mentioned state-wise.
This heading will contain any changes in details of B2B and B2C Large of previous months. Original debit notes and credit notes issued during the month will be furnished here. Amendments to invoices and debit & credit notes issued will also appear here. In case of revisions, original details have to mentioned.
This heading will contain changes in details of B2C sales of previous months (originally disclosed in Table 7). Intra-state sales can be mentioned in a consolidated summary. Interstate sales must be mentioned state-wise.
This heading will show the total tax liability.
This heading will have the details of the tax you are actually paying during the month. The breakup of IGST, CGST, SGST & Cess will be shown. The taxpayer can opt to pay through cash or use ITC.
This heading will contain details of interest and late fee due and actually paid on account of late filing of the return.
This heading will contain the details of all refunds received in the electronic cash ledger. There is a dropdown to select in which bank account the NR wants to receive the refund.
This will show the debit entries in the electronic cash ledger, i.e., cash outflow for payment of tax/interest/late fee. It is populated after payment of tax and submission of return.
Finally, the return is verified by the authorized signatory. The authorized signatory is a representative of the NR and must be a person resident in India with a valid PAN.
To know more about the different types of returns, deadlines and the frequency of filing, read our article on GST Returns.