GSTR-5 – Return For Non-Resident Taxable Person (NRTP)

GSTR-5 is a GST return that must be filed by every Non-Resident Taxable Person (NRTP) who carries out business transactions in India. This return captures complete details of outward supplies (sales) and inward supplies (purchases), along with tax liability and payment details for the relevant period.

What is GSTR-5?

GSTR-5 is a monthly return required to be filed by a non-resident foreign taxpayer who does not have a fixed place of business in India but undertakes taxable supplies in India.

It includes:

• Details of imports of goods and services
• Details of outward supplies (sales) made in India
• Tax payable and tax paid
• Credit/debit notes issued
• Refund claims (if any)

This return must be filed online through the GST portal or at a GST facilitation centre.

Who Should File GSTR-5?

GSTR-5 must be filed by:

• A non-resident taxable person
• A foreign business entity supplying goods or services in India temporarily
• A person holding temporary GST registration in India

It does not apply to:

• Regular taxpayers
• Composition scheme taxpayers
• Input Service Distributors (ISD)

When to File GSTR-5?

 

The due date depends on the registration period:

• If registration is valid for more than one month:
  File GSTR-5 monthly on or before the 20th of the following month.
• If registration is valid for less than 30 days:
  File the return within 7 days after the expiry of registration.

Timely filing is important to avoid late fees and penalties.

Prerequisites for Filing GSTR-5

Before filing GSTR-5, ensure:

1. You are a non-resident foreign taxpayer with no fixed place of business in India.
2. You have obtained temporary GST registration in India.
3. You have deposited the required advance tax liability at the time of registration.
4. All invoice details for imports, sales, and purchases are ready.

Structure & Details Required in GSTR-5

GSTR-5 contains multiple sections capturing complete transaction details. Below is a simplified explanation of each section:

1. GSTIN

Enter your 15-digit GST Identification Number (GSTIN) issued at the time of temporary registration.

2. Name of the Taxpayer

Auto-populated name of the registered non-resident taxpayer.

3. Address

Registered business address provided during GST registration.

4. Period of Return

Mention the tax period (month and year) for which the return is being filed.

Details to be Furnished in GSTR-5

5. Goods Imported

• Details of all goods imported into India.
• Must include 8-digit HSN codes.
• Bill of Entry details are mandatory.
• Amendments to earlier import details can be made in the amendment section.

6. Import of Services

• Details of services imported from foreign suppliers.
• GST liability under reverse charge, if applicable.
• Amendments to previous period details can be made in the relevant amendment table.

 

7. Outward Supplies (Sales Made in India)

• Details of all taxable outward supplies made during the period.
• GSTIN of registered buyers must be mentioned.
• Separate disclosure of:
  • CGST
  • SGST
  • IGST

Any corrections to previously filed sales can be updated in the amendment section.

8. Credit and Debit Notes

• Details of credit notes issued (for sales returns or discounts).
• Details of debit notes issued.
• Amendments to earlier credit/debit notes can also be reported.

9. Tax Liability and Tax Paid

• Total tax liability is auto-calculated based on furnished details.
• Tax must be paid under:
  • CGST
  • SGST
  • IGST
• Payment is made through the Electronic Cash Ledger.

10. Closing Stock of Goods

Details of unsold goods remaining at the end of the tax period must be reported.

11. Refund Claimed from Electronic Cash Ledger

If excess balance remains in the electronic cash ledger, refund can be claimed and details must be furnished here.

How to File GSTR-5? (Step-by-Step Process)

1. Log in to the GST portal.
2. Navigate to Returns Dashboard.
3. Select the relevant tax period.
4. Choose GSTR-5.
5. Enter all required details:

• Import details
• Outward supplies
• Credit/debit notes
• Tax payable

6. Preview the return.
7. Offset liability using the cash ledger.
8. Submit and file using DSC or EVC.

After successful filing, an Acknowledgement Reference Number (ARN) is generated.

Important Points to Remember

• Advance tax deposit is mandatory at the time of registration.
• GSTR-5 cannot be revised after filing. Corrections can only be made in subsequent returns.
• Even if there are no transactions, return filing may still be required during the registration validity.
• Timely filing helps avoid late fees and compliance issues.

Planning to Start a Business in India?

If you are a foreign company or non-resident entrepreneur planning to start business operations in India, professional guidance is crucial for smooth registration and compliance.

We assist with:

• GST Registration for Non-Resident Taxable Persons (NRTP)
• Advance tax deposit compliance
• GSTR-5 filing and monthly return management
• Import-export GST advisory
• Refund processing from Electronic Cash Ledger
• Ongoing GST and regulatory compliance support

Starting a business in India involves multiple regulatory procedures — from GST registration to tax filings and documentation. Our team ensures your business remains fully compliant with Indian tax laws, so you can focus on growth.

Get in touch with us for complete GST and compliance support tailored for foreign businesses entering the Indian market.

Conclusion

GSTR 5 is a crucial compliance requirement for non-resident taxpayers conducting business in India. It ensures proper reporting of imports, sales, tax liability, and refund claims. Filing it accurately and within the due date is essential to maintain smooth GST compliance and avoid penalties.

If you are a non-resident taxable person planning to operate in India, understanding GSTR-5 filing requirements is the first step toward hassle-free GST compliance.