All you need to know about Form GSTR-5

Last Update Date : April 29, 2019
Estimated Read Time: 6 min

gstr 5

With effect from 1st July 2017, GST has spread its wing across the country and covered every trade under its kitty. How can the business by non-resident suppliers be an exception? GSTR-5 Form is a document that needs to be filed by these non-resident taxpayers to carry out their operations. This guide by earlyGST by H&R Block gives you the details regarding the filing of GSTR-5 Form and its repercussions if not filed.

Who is a Non-Resident Taxable Person?

Any person who occasionally undertakes transactions involving the supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India. It is mandatory for such a person who is making a taxable supply to be registered under GST. The registration under GST has to be applied at least 5 days before the date of the business. Business incorporation established outside India needs to complete the application for registration with its tax identification number which is identified by the Government of that country. An advance deposit of tax has to be made of an amount of estimated tax liability for the period for which the registration is being made.

What is Form GSTR-5?

GSTR-5 is a periodic return to be filed by Non-Resident Taxable Person. This form has been designed to take care of transactions undertaken by the non-resident taxable person. The form GSTR-5 contains the details of income and expenses related to the business of the taxpayer who is residing out of India. Hence, GSTR-5 is a very important document to keep track of the taxpayers residing outside India who carry out trade in India.

Pre-requisites for Filing GSTR-5

The taxpayer needs to be a non-resident foreign taxpayer who does not have a business establishment in India. The taxpayer should have a temporary registration under GST for the period for which you are carrying out the proceedings of the business in India.

Who can File Form GSTR-5?

GSTR-5 is a return that is filed electronically through the common portal by non-resident taxpayers (foreigners). Either it can be done directly or from facilitation centre. Here, Non-Resident foreign taxpayers are the suppliers that don’t have a business institution in India and have arrive for a short period to make supplies in India.

When to File Form GSTR-5?

The non-resident taxable person shall furnish a return including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or these rules. This should be done within twenty days after the end of a calendar month or within seven days after the last day of the validity period of registration, whichever is earlier.

For example, A company XYZ, from Vienna is registered under GST from1st April 2017 to 31st May 2018. The returns on supplies for May 2018 shall be filed by any one of the following methods:

20 days after the end of calendar month: Here the calendar month in May 2018. Therefore XYZ Co. can file returns maximum up to 20th June 2018;


7 days after the expiry of the period of registration: The period of registration expires on 31st May 2018. Therefore XYZ Co. can file returns on the supplies maximum up to 7th June 2018.

Out of the above two possibilities, 7th June is the earlier date. Hence XYZ Co. has to file the GSTR-5 form up to 7th June 2018.

Non-Resident Registered under Section 27

This section gives a short-term registration to the non-resident taxpayer, under which the taxpayer can carry out supplies for the said period in the registration application or within 90 days from the date of registration of such application, whichever finishes earlier. The taxpayer under this section cannot carry out trade unless there is the issuance of this application.

Proforma of Form GSTR-5

The details in the form GSTR-5 can be filled either online by login into the My GST Portal or can be filled offline and submitted to the GST officials.

Details to be furnished in the form GSTR-5

Sr. No Headings Details to be furnished
1 GSTIN (Goods and Services Taxpayer Identification Number) 15-digit state-wise PAN number which will be auto-populated at the time of filing a return.
2 Legal Name of the registered person Will be auto-populated when a taxpayer will login to the common GST portal
3 Validity Period of Registration This shall be auto-populated
4 Tax Period/period of return Period/month or year of tax to which the Return pertains (respectively for which GSTR-5 is being filed); to be selected from the drop-down menu
5 Imported goods (physical goods supplied into an Indian taxable territory from overseas) Under GST, any such goods/services supplied, need to be furnished under this head; it includes Bill of entry number and other basic description of goods imported
6 Modifications to Details of Imported goods; of Earlier Tax Periods Any amendment in tax calculated on imported goods is presented under this heading along with details of the entire changes in the bill of Entry / Import Report and eventual changes in IGST rates. Details about original Bill of entry is also furnished here.
7 Imported services Details of services received from a supplier located outside India are furnished under this head. In this scenario, one foreign taxable person has received services from another foreign taxable person in Indian Territory
8 Modifications to details of imported services Any amendment in tax calculated on imported services is presented under this heading along with details of the entire changes in the bill of Entry / Import Report. Any reduction in value of supply will result in a refund of IGST paid earlier.
9 Outward Supplies Made Outward supplies of a foreign taxpayer are captured under this head once the details of inputs have been filled in. It being a GSTIN based entry, GSTIN of the buyer must also be reported. The supply details should be furnished with the complete break-up of IGST, CGST and SGST charged.

It includes the

1. Taxable Outward Supplies made to registered persons

2. Taxable Outward Interstate Supplies made to unregistered persons where invoice value is more than Rs.2.5 Lakh

3. Taxable Supplies net of Debit-Credit Notes to unregistered persons other than above.

10 Modifications to outward supplies related to intra-state supplies; received in Earlier Tax Periods Any amendment in outward supply from earlier tax period is presented under this head. If required, new invoices need to be issued for revisions. Such modifications will also have an impact on the tax liability of a non-resident taxpayer.
11 Debit notes and credit notes details All debit and credit notes that are raised must be reported by a foreign taxable payer.
12 Amendment to debit or credit notes of earlier tax periods Any amendment to debit /credit note about previous months shall be reported under this heading.
13 Tax, Interest, Late Fee and Penalty Paid Under this head, input from all the headings determines the final GST liability along with the separate presentation of tax liability against IGST, CGST, and SGST. Here, the taxpayer has an option to debit cash ledger/ credit ledger against the outstanding liability.
14 Refunds Claimed (from Cash Ledger) The taxpayer can claim a refund of Input Credit amount more than tax liability in this header.
15 Declaration by the Taxpayer To state that the above information provided is true and accurate in any aspect and the taxpayer is authorised to file that return.

The Penalty for Non-Payment and Late Payment

Penalty for Non-Payment

If this month’s GSTR-5 return is not filed, you cannot file the following month’s return which leads to high fines.

Penalty for Late Payment

The interest is 18% per annum on the amount difference of amount between the tax payable and tax paid.

  • Late fee is Rs 50 per day per (Rs 25 CGST + Rs 25 SGST) for any tax liability.
  • Late fee is Rs 20 per day per (Rs 10 CGST + Rs 10 SGST) for no tax liability.

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CA Chetan Shinde
CA Chetan Shinde
Chetan is the Lead Tax Advisor at H&R Block (India) with an experience of almost half a decade in audit and taxation. His professional areas of interest are GST advisory and statutory audit. Apart from taxation, he is passionate about social causes and works extensively towards rural school development and literacy.