GSTR-5 Filing Guide for Non-Resident Taxable Individuals

Non-Resident Taxable Persons (NRTPs) operating in India are required to register on the GST portal for a limited duration, typically up to 90 days. These individuals must submit the GSTR-5 return to report their business activities. This article provides a comprehensive overview of GSTR-5, detailing its purpose, significance, deadlines, and structure, building on the understanding of other essential GST returns like GSTR-1, GSTR-2B, and GSTR-3B.

What is GSTR-5?

The GSTR-5 is a mandatory GST return that every registered non-resident taxable person must submit via the GST Portal.

Who is a Non-Resident Foreign Taxpayer?

A Non-Resident foreign taxpayer is a supplier who lacks a permanent business presence in India but conducts supplies for a brief period. Such individuals are obligated to report all taxable supplies within India through the GSTR-5 form.

Why is GSTR-5 Important?

GSTR-5 is crucial as it records all business transactions for non-resident taxpayers, encompassing both sales and purchases. The data reported in GSTR-5 also feeds into the GSTR-2A/2B statements of their respective buyers.

GSTR-5 Due Date

The deadline for filing GSTR-5 for a given month is the 13th of the subsequent month. For instance, the GSTR-5 for July 2025 must be submitted by August 13, 2025, to prevent late fees and penalties.

Here are the GSTR-5 due dates for FY 2025-26:

If the Non-Resident is Registered Under Section 27

Registration under Section 27 involves a unique certificate granted to casual or non-resident taxable persons. This temporary registration remains valid for either the period stated in the application or 90 days from its effective date, whichever comes first. Taxable supplies can only commence once this certificate is issued. Non-residents with this registration must file GSTR-5 within seven days following the expiry of their registration period.

Let's look at an example:

What Happens if GSTR-5 is Not Filed?

Failure to file the GSTR-5 return prevents the filing of subsequent monthly returns. This creates a cumulative negative impact, resulting in substantial fines and penalties for delayed GST compliance.

What Happens if GSTR-5 is Filed Late?

Delayed GSTR-5 filing incurs both interest and late fees. An annual interest of 18% is levied on the unpaid tax amount, calculated from the day following the due date (typically the 21st of the month) until the payment date. A late fee of Rs. 50 per day applies, reduced to Rs. 20 per day for nil returns, with a cap of Rs. 5,000.

Details to be Provided in GSTR-5

There are 14 primary sections in the GSTR-5 format as mandated by the government. Below is an explanation of each section and the information required for reporting in GSTR-5.

Goods and Services Tax Identification Number (GSTIN)

Enter your Goods and Services Tax Identification Number (GSTIN). A provisional ID can be used as GSTIN if the permanent one is not yet available.

Taxpayer's Name

The taxpayer's name, including both legal and trade names, will be automatically populated.

The validity period of registration will also be auto-populated.

Specify the relevant month and year for which the GSTR-5 is being filed.

Imports of Inputs/Capital Goods from Overseas

Non-resident taxpayers must report all inputs and capital goods imported into India. This includes details of the Bill of Entry, tax rate, IGST, cess paid, and the amount of Input Tax Credit (ITC) available. A non-resident is typically only concerned with inward supplies (purchases).

Amendments to Previously Filed Details

This section allows the non-resident to modify any import details submitted in earlier returns. Changes can be made to:

• Bill of Entry
• IGST rate
• Taxable value
• IGST and Cess amounts
• Available ITC amount
• Differential ITC amount (reversal if excess, or vice versa)

Both the original and revised details of the Bill of Entry must be provided.

Taxable Outward Supplies to Registered Individuals (including UIN Holders)

This section requires invoice-wise details of all B2B sales within India, including sales made to Unique Identification Number (UIN) holders. This comprises details of IGST/CGST & SGST, cess, and the respective State.

Inter-State Taxable Outward Supplies to Unregistered Persons Exceeding Rs 2.5 Lakh

This section covers all details of B2C large sales, specifically inter-state sales to unregistered individuals where the invoice value exceeds Rs. 2.5 lakh.

Other Taxable Supplies to Unregistered Persons (excluding Table 6)

This section includes details of sales to unregistered dealers (B2C Others). It covers both intra-state and inter-state sales with an invoice value less than Rs. 2.5 lakh. Intra-state sales can be reported as a consolidated summary, while inter-state sales must be specified state-wise.

Amendments for Previous Tax Period's Outward Supply Details (Table 5 & 6)

This section records any modifications to B2B and B2C large sales reported in previous months (originally in Tables 5 and 6). This includes original debit notes and credit notes issued during the current month, as well as amendments to earlier invoices, debit notes, and credit notes. For revisions, original details must be furnished.

Amendments for Previous Tax Period's Outward Supplies to Unregistered Persons (Table 7)

This section captures changes to B2C sales details from prior months, which were initially declared in Table 7. Intra-state sales can be provided in a consolidated summary, while inter-state sales must be listed state-wise.

Total Tax Obligation

This section displays the total tax liability.

• On Account of Outward Supply: This sub-heading shows the tax liability for outward supplies during the current month.

• On Account of Differential ITC Being Negative in Table 4: This covers additional tax payable due to ITC reversal (i.e., negative differential ITC) resulting from changes made to imports from earlier months (as per Table 4).

Tax Due and Paid

This section contains the actual tax amounts paid during the month, itemized by IGST, CGST, SGST, and Cess. Taxpayers can choose to pay via cash or by utilizing Input Tax Credit.

Interest, Late Fee, and Other Amounts Due and Paid

This section details any interest and late fees incurred and paid due to delayed return filing.

Refunds Requested from Electronic Cash Ledger

This section provides information on all refunds obtained from the electronic cash ledger. A dropdown option allows the non-resident to select the preferred bank account for receiving the refund.

Debit Entries in Electronic Cash/Credit Ledger for Tax/Interest Payments

This section indicates the debit entries in the electronic cash ledger, representing cash outflows for tax, interest, or late fee payments. These entries are populated automatically upon tax payment and return submission.

The authorized signatory, an Indian resident with a valid PAN representing the non-resident, must finalize and verify the return.

For further information on various GST return types, their deadlines, and filing frequency, refer to resources on GST Returns.