GSTR-5 Filing for Non-Resident Taxpayers:  Due Date, Procedure & Penalty for Late Filing

GSTR-5 return must be filed by persons registered under GST as non-resident taxable persons. Non-resident taxable persons are persons who occasionally undertake transactions involving the supply of goods or services or both, whether as principal or agent or in any other capacity, but who have no fixed place of business or residence in India. All non-resident taxable persons must obtain GST registration and file GSTR-5 returns within the required time frame.

What is GSTR-5 Filing?

GSTR-5 is a GST return form that must be filed by non-resident taxable persons who engage in business transactions in India. These individuals or entities who do not have a fixed place of business in India, are required to report all details of their inward and outward supplies, credit or debit notes, tax liabilities, and taxes paid during the period of their GST registration. Filing GSTR-5 ensures compliance with Indian GST regulations, helps maintain transparency in tax reporting, and allows non-resident taxpayers to claim input tax credits on their purchases. 

What is the GSTR-5 Due Date? 

The due date for filing GSTR-5, which is specifically for non-resident taxable persons under the Goods and Services Tax (GST) regime, is the 13th of the following month. This change was implemented after the 2022 budget, revising the previous deadline of the 20th. For example, the GSTR-5 return for March 2025 must be filed by April 13, 2025

Details to be Provided in the GSTR-5 Form for Filing

The GSTR-5 form is structured to capture all necessary information for non-resident taxable persons operating under the GST regime in India. Here's a breakdown of the key sections and the details required in each:

Basic Information:

• 1. GSTIN: The Goods and Services Tax Identification Number.
• 2. (a) Legal Name of the Registered Person: Auto-populated from the GST system.
• (b) Trade Name, if any: Also auto-populated.
• (c) Validity Period of Registration: Auto-populated, indicating the period for which the GST registration is valid.

3. Inputs/Capital Goods Received from Overseas (Import of Goods):

Details of each bill of entry for imported goods.

• Bill of Entry: Number, date, and value.
• Rate: The GST rate applicable.
• Taxable Value: The value on which tax is calculated.
• Amount: Integrated Tax and Cess amounts.
• Amount of ITC Available: The amount of Input Tax Credit available on these imports.

4. Amendment in the Details Furnished in Any Earlier Return:

• If there are amendments to previously reported import details, this section captures both original and revised details.
• Original Details: Bill of entry number and date.
• Revised Details: Bill of entry number, date, value, rate, taxable value, Integrated Tax, and Cess amounts.
• Differential ITC (+/-): The difference in ITC due to the amendment.

5. Taxable Outward Supplies Made to Registered Persons (Including UIN Holders):

• Details of all taxable supplies made to registered persons (B2B transactions).
• GSTIN/UIN: Of the recipient.
• Invoice Details: Number, date, and value.
• Rate: GST rate.
• Taxable Value.
• Amount: Integrated Tax, Central Tax, State/UT Tax, and Cess amounts.
• Place of Supply: Name of the State/UT.

6. Taxable Outward Inter-State Supplies to Un-Registered Persons Where Invoice Value is More Than ₹2.5 Lakh:

• Details of inter-state supplies to unregistered persons where the invoice value exceeds ₹2.5 lakh (B2C Large).
• Place of Supply: State/UT.
• Invoice Details: Number, date, and value.
• Rate: GST rate.
• Taxable Value.
• Amount: Integrated Tax and Cess amounts.

7. Taxable Supplies (Net of Debit Notes and Credit Notes) to Unregistered Persons Other Than the Supplies Mentioned at Table 6:

• Consolidated details of supplies to unregistered persons other than those reported in Table 6.
• 7A. Intra-State Supply (Consolidated, Rate Wise)
• Rate of tax
• Total Taxable Value
• Amount: Integrated Tax, Central Tax, State/UT Tax and Cess
• 7B. Inter-State Supplies where the value of the invoice is upto ₹2.5 Lakh [Rate wise]
• Place of Supply (Name of State)

8. 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]:

• Corrections to B2B supplies and B2C large invoices reported in previous tax periods.
• Details of Original Document: GSTIN, Number, and Date.
• Revised Details: GSTIN, Number, Date, Value, Rate, Taxable Value, Integrated Tax, Central Tax, State/UT Tax, and Cess amounts.
• 8A. If the invoice details furnished earlier were incorrect
• 8B. Debit Notes/Credit Notes [original)]
• 8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]

9. Amendments to Taxable Outward Supplies to Unregistered Persons Furnished in Returns for Earlier Tax Periods in Table 7:

• Corrections to supplies to unregistered persons reported in previous tax periods.
• Rate of Tax
• Total Taxable Value
• Amount: Integrated Tax, Central Tax, State / UT Tax, Cess
• Tax period for which the details are being revised
• 9A. Intra-State Supplies [Rate wise]
• 9B. Inter-State Supplies [Rate wise]

10. Total Tax Liability:

• Summary of tax liability on outward supplies and due to differential ITC.
• Rate of Tax
• Taxable Value
• Amount of Tax: Integrated Tax, Central Tax, State/UT Tax, and Cess.
• 10A. On account of outward supply
• 10B. On account of differential ITC being negative in Table 4

11. Tax Payable and Paid:

• Details of tax payable and how it was paid (cash or ITC).
• Description
• Tax Payable
• Paid in Cash
• Paid through ITC
• Tax Paid : Integrated Tax and Cess

12. Interest, Late Fee, and Any Other Amount Payable and Paid:

• Details of any interest, late fees, or other amounts paid.
• Description
• Amount Payable
• Amount Paid

13. Refund Claimed from Electronic Cash Ledger:

• Details of any refund claimed from the electronic cash ledger.
• Description
• Tax
• Interest
• Penalty
• Fee
• Other
• Debit Entry Nos.

14. Debit Entries in Electronic Cash/Credit Ledger for Tax/Interest Payment [to be populated after payment of tax and submissions of return]:

• Details of debit entries for payments made.
• Description
• Tax paid in cash
• Tax paid through ITC
• Interest
• Late fee
• Integrated tax
• Cess

Read on GSTR 2 Filing Procedure – GST Portal

How to File GSTR-5 Returns?

GSTR-5 returns can be filed on the GST Common Portal using the user ID and password provided during GST registration. For ease of compliance, GST software like LEDGERS can be used to file the returns automatically based on invoices and expenditures incurred during a month. While filing GSTR-5, the authorized person shall use the digital signature. In addition, all non-resident taxable persons should appoint an authorized person, resident in India as in-charge for GST compliance. Such an authorised signatory appointed for GST compliance can sign and file the return.

Penalties for Not Filing GSTR-5 Due Date

If a non-resident taxable person fails to file their GSTR-5 return by the due date, they incur a late fee of ₹50 per day for regular returns, while nil returns attract a lower penalty of ₹20 per day. This late fee accumulates until the return is filed, with a maximum cap set at ₹5,000. Additionally, interest at the rate of 18% per annum applies to any outstanding tax due from the next day after the due date until payment is made.

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Updated on: March 28th, 2025