GSTR-5: For Non Resident Taxable Persons - Return Filing, Format, Eligibility & Rules

GSTR-5 is a monthly return that Non-Resident Taxable Persons (NRTPs) must file in India. These are businesses without a fixed place in India but that make taxable sales here. NRTPs register for up to 90 days and use the GSTR-5 return to report sales, imports, and tax payments. Buyers automatically receive these details in their GSTR-2A or 2B.

Key Takeaways

• Non-Resident Taxable Persons register on the GST portal for up to 90 days before starting business in India.
• They must file GSTR-5 by the 13th of the next month or within 7 days after the expiry of their registration, whichever is earlier. The return includes sales, imports, tax due, and payments.
• Data from GSTR-5 automatically populates buyers' GSTR-2A or 2B returns.
• Late filing attracts a penalty of Rs. 50 per day and 18% interest per annum.
• An Indian resident with a PAN verifies the return as an authorised signatory.

What is GSTR-5?

The GSTR-5 is the return that should be filed by non-resident foreign taxable persons who temporarily visit India for commercial transactions.

Who is a Non-Resident Foreign Taxpayer?

Non-Resident foreign taxpayers are suppliers who do not have a business establishment in India and have come to India for a short period to make supplies. Such a person is required to furnish details of all taxable supplies in GSTR-5.

Why is GSTR-5 Important?

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.

GSTR 5 Due Date

GSTR-5 returns for a particular month should be submitted by the 13th day of the following month. The GSTR-5 return for July 2025 should be filed by 13th August 2025.

Below are the GSTR-5 due dates for the FY 2026-27:

If the non-resident is registered u/s 27

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 non-resident taxable person must file the return within 13 days after the end of a calendar month or within 7 days after the last day of the period of registration, whichever is earlier.

Let's look at an example:

What Happens if GSTR-5 is Not Filed?

If the GSTR-5 return is not filed, it will not be possible to file next month’s return. Consequently, non-filing of GST returns will have domino effects with huge penalties and fines.

What Happens if GSTR-5 is Filed Late?

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 (14th 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 fee is Rs. 5,000 per Act (Rs.10,000 in total for both CGST and SGST). 

Details to be Provided in GSTR-5

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.

1. Basic details 

This section identifies the taxpayer. When an NRTP logs in to the GST portal, the GSTIN, legal business name and validity period fill in automatically. He must select the month and year for filing GSTR-5. This links the return to the correct registered entity and tax period.

2. Import of Goods

When NRTPs bring goods into India, they must report these details. You need to enter information from your Bill of Entry, such as the port code, IGST paid and amendments. This is required to claim any Input Tax Credit (ITC).

3. Outward Supplies

This table captures all sales made within India. You must provide detailed, invoice-wise reporting for:

• B2B Sales: Supplies provided to GST-registered businesses.
• B2C Large: Inter-state sales to unregistered persons exceeding Rs.1 lakh in value.
• Accurate reporting allows your buyers to view transactions in GSTR-2B and claim their eligible tax credits.

4. Tax Liability

This section is your final tax "bill" for the period. The portal calculates the total tax on sales and offsets it against ITC from imports. You must pay the remaining balance in cash.

5. Refunds

You can apply for a refund on the portal under 'Refund of Excess Balance in Electronic Cash Ledger' after paying all dues. This is common for NRTPs who paid advance tax. Choose your bank account to start the claim.

Key Points for NRTPs

Since GSTR-5 cannot be revised once filed, ensure all details match your customs documentation exactly.

A resident Indian authorised signatory must verify the return using a DSC or EVC.

Filing must be completed by the 13th of the month or within 7 days after your registration expires.

To know more about the different types of returns, deadlines and the frequency of filing, read our article on GST Returns.