GSTR 5 Return Filing for Non-Resident Taxpayers in India

GSTR 5 is the compulsory monthly tax return for Non-Resident Taxable Persons (NRTPs). These persons conduct a business in India without a permanent establishment. This document tracks all inward and outward supplies under GST. So, NRTPs should file this return for their business. In this piece of writing, you will learn about the GSTR 5, its due date, format, and more.

What is GSTR 5?

GSTR 5 is a compulsory monthly GST return filed by non-resident taxable persons (NRTPs). Taxpayers need to submit data about their outward (sales) and inward supplies (purchases). They must also submit the information about their tax obligations and input tax credits. These details should be filed during the specified tax period. So, non-resident taxpayers must file GSTR 5 for each month in which they run their business in India. They can file it from the official GST portal.

Meaning of a Non-Resident Foreign Taxpayer

A non-resident foreign taxpayer means a supplier who does not have a business establishment in India. They should come for a short period to make supplies in India. The person under this category must furnish details of all taxable supplies in GSTR 5.

Importance of GSTR 5

The GSTR 5 includes all business details of non-resident taxpayers. The details can include their sales and purchases. The information in GSTR-5 simply goes into the GSTR-2A/2B of the recipients. It allows you to claim input tax credit.

What are the Features of the GSTR 5 Form?

A non-resident foreign person can register this form with a temporary registration that lasts for a set time.

The GSTR 5 is a monthly return for registered non-resident foreigners. These people conduct a business in India. GSTR-5 must be filed electronically on the official GST portal (gst.gov.in). It can be filed directly by the taxpayer or through an authorized representative. In contains the details of outward and inward supplies.

Thus, a non-resident taxpayers should file it and pay the required tax. The tax can include penalties, fees, and interest. They can file it from the GST portal. They will receive registration for a temporary period of 90 days or less.

Due Date of GSTR 5

The standard due date is the 13th of the succeeding month (or as extended by notifications). For example, November 2025 return is due by 13th December 2025. This helps to avoid penalties and fees.

Listed below are the due dates for FY 2025-26:

What Happens If the non-resident is registered u/s 27?

This is a special registration certificate for a casual taxpayer or a non-resident taxpayer. There is a temporary nature of the registration. This registration is valid for the period mention in the application or 90 days from the effective date of registration, whichever is earlier. These kinds of people can make taxable supplies only after the certificate issuance. In such a situation, the NR should file GSTR 5 within 7 days after the registration ends.

Here is the table that outlines an example:

What happens if GSTR 5 is Not Filed?

In the case of GSTR 5 is not filed, the return of the next month will not be filed. Thus, the late filing of GST returns can lead to heavy fines and penalties.

Late Fees for GSTR 5

In case of the delay in filing, you have to pay the interest and a late fee. The interest is charged to 18% per annum. The taxpayer calculate the amount of tax payment. The time period is the next day of filing to the payment date. Late fee: Rs- 50 per day (Rs- 25 each under CGST & SGST) for normal returns; Rs- 20 per day (Rs- 10 each) for nil returns. Maximum cap: Rs- 5,000. Plus interest at 18% p.a. on tax due.

Required Details for GSTR 5

There are generally 14 headings in the GSTR 5 format set by the government. Here is a detailed explanation of each heading with the details:

1. GSTIN

The taxpayer must provide their GSTIN (Goods and Services Tax Identification Number). They can also use a provisional ID as GSTIN if they do not have it.

2. Name of the Taxpayer, Validity period of registration, Month, Year

The name of the taxpayer consists of a legal and trade name that will be auto-populated. The validity period must also be auto-populated. You should mention the relevant year and month for which this return is being filed.

3. Inputs/Capital goods received from Overseas (Import of goods)

The non-resident (NR) should report their inputs and capital goods transported into India. It contains the details of the Bill of entry and the rate of tax. It also includes cess paid and the amount of ITC available. Thus, a non-resident (NR) must import inward supplies, which means purchases.

Amendment in the details furnished in any earlier return

In this heading, the non-residents will be able to change any details in imports furnished in previous returns. Listed below are the changes that can be made:

a) Bill of entry

b) Rate of IGST

c) Taxable value

d) Amount of IGST & Cess

e) Amount of ITC now available

f) Differential amount of ITC (if excess will be reversed and vice versa)

Thus, you must give both original and revised details of the bill of entry.

Taxable outward supplies made to registered persons (including UIN holders)

This heading consists of all the invoice wise details of B2B sales in India. It contains sales to UIN holders. You must also provide the details of IGST/CGST & SGST & Cess along with the state.

Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh

It contains all details of B2C large sales. This means an interstate sale where the invoice value is more than Rs.2.5 lakhs to unregistered persons.

Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6

This heading covers the details of sales to unregistered dealers (B2C others). It should mention both intra-state and inter-State sales of less than 2.5 lakh. Intra-state sales will be mentioned in a consolidated summary. In contrast, inter-states should be mentioned state-wise.

1. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6

This heading covers the details of sales to unregistered dealers (B2C others). It should mention both intra-state and inter-State sales of less than 2.5 lakh. Intra-state sales will be mentioned in a consolidated summary. In contrast, inter-states should be mentioned state-wise.

2. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 [including debit note/credit notes and amendments thereof]

This section includes the changes in details of B2B and B2C large of earlier months. The original debit notes and credit notes issued during the month must be furnished. The issuance of amendments for invoices and debit & credit notes must also be displayed. In such situations, it must mention the original details.

3. Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier tax periods in Table 7

In this heading, you will find all the changes in details of B2C sales of the previous months (originally disclosed in Table 7). There can be mentioned the intra-state sales in a consolidated summary. In contrast, interstate sales will be included state-wise.

4. Total Tax Liability

This heading shows the total tax liability. It includes:

a) On account of outward supply

This subheading will specify the details of tax liability for outward supplies for the relevant month.

b) On account of differential ITC being negative in Table 4

This section consists of the additional tax that is to be paid due to the ITC reversal (differential ITC being negative). This happens due to making changes in any imports of earlier months in Table 4.

5. Tax payable and paid

This section shows the tax amount the taxpayer is paying each month. The details about the breakup of IGST, CGST, SGST and cess will be displayed. The taxpayer can choose to pay with cash or use ITC.

6. Interest, late fee and any other amount payable and paid

This heading will show information about interest and late fees that are owed and have been paid for filing the return late.

7. Refund claimed from electronic cash ledger

This section will contains the details about all refunds received in the electronic cash ledger. You will find an option with a dropdown to select in which bank account the non-resident wants to get the refund.

8. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return]

The last heading will display the debit entries in the electronic cash ledger. It includes cash outflow for payment of tax or interest or late fees. It is filled out after payment of tax and submission of the return.

In the final step, the authorised signatory verifies the return. The authorised signatory means a representative of the non-resident. This should be a person resident in India with a valid PAN.

Conclusion

GSTR 5 is a monthly return. A non-resident taxpayer should file this return in a timely and proper manner. This manages compliance status, prevents penalties, and confirms operational ease in India. So, you must stay compliant with GST regulations in India. Foreign businesses who operate in India temporarily should maintain the latest knowledge about GST regulations and proper reporting. They must also record all documentation. If you have any queries, you can get in touch with Online Legal India.

FAQ

Q1. What is GSTR 5?

GSTR 5 means a compulsory tax return form. The Non-Resident Taxable Persons (NRTPs) filed this return. They conducts business on a temporary basis in India. It contains the details of their inward and outward supplies. It also includes tax liabilities, and taxes paid during their period of registration.

Q2. What is the due date for filing GSTR 5?

The due date is the 13th of the following month for filing GSTR 5.

Q3. Who must file GSTR-5?

All the non-residents who are registered under GST have to file GSTR 5.

All GST registered non-resident taxable persons must file GSTR-5

Q4. Where Can I file GSTR 5?

You can file GSTR 5 through the official GST portal.

Disclaimer

This article is for informational purposes only and does not constitute legal advice. Online Legal India is a digital platform. If you require legal assistance, we strongly recommend consulting a qualified lawyer or law firm.