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GSTR-5 Filing – Due Date & Penalty for Late Filing


GSTR-5 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 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. All non-resident taxable persons must obtain GST registration and file GSTR-5 returns within the required time frame.

What is GSTR-5 filing?

As per the GST Act, taxpayers filing GSTR-5 shall file it as non-resident taxable persons. GSTR-5 return can be filed through the GST Common Portal by the person authorised to comply with GST provisions.

What is the due date for filing GSTR-5 return?

The taxpayer must file the returns on or before the 20th day. The return filed in a month would contain details of inward and outward supplies transacted by the person in the previous month.

Also, GST registration for non-resident taxable persons is provided with an expiry date. Hence, the non-resident taxable person would be required to file, 7 days before the expiry of GST registration.

The following illustration shows GST return due date for all GST filings in India:

GST Return Filing Due Dates
GST Return Filing Due Dates

What details must be provided in GSTR-5 filing?

In GSTR-5 filing, the non-resident taxable person should furnish the following information for a month:

  • Inputs/Capital goods received from Overseas (Import of goods).
  • Amendment in the details furnished in any earlier return.
  • Taxable outward supplies made to registered persons (including UIN holders).
  • Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs.2.5 lakh.
  • Taxable supplies (net of debit notes and credit notes) to unregistered persons.
  • Amendments to taxable outward supply details furnished in returns for earlier tax periods.
  • Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods.
  • Total tax liability.
  • Tax payable and paid.
  • Interest, late fee and any other amount payable and paid.
  • Refund claimed from electronic cash ledger.
  • Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return].

Click here to read on GSTR 2 Filing Procedure – GST Portal

How to file GSTR-5 filing?

GSTR-5 return 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.

Penalty for late filing

The taxpayer shall file the GSTR-5 returns on or before 20th each month. Unlike normal taxpayers, non-resident taxable persons shall file only one return every month. For delay in filing a GSTR-5 return, a penalty of Rs.100 per day can be levied upto Rs.5000, for each return filed late.

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