GSTR-5 is the GST return meant for taxpayers registered in India as non-resident taxable persons. It brings together their imports, outward supplies, eligible input tax credit, tax liability, payments, interest, late fees, and refund information for the relevant tax period.
A non-resident taxable person is someone who occasionally supplies goods or services in India but has no fixed place of business or residence in the country. GSTR-5 is different from the regular return cycle followed by domestic taxpayers. It should also not be confused with GSTR-5A, which applies to specified OIDAR service providers located outside India.
Importance of GSTR-5
It records taxable activity carried out in India
A non-resident registration is generally linked to a limited period of business activity. GSTR-5 records what happened during that window, including taxable sales, imports, and the tax payable on those transactions.
It connects imports with eligible input tax credit
Imported inputs and capital goods can be reported through the return along with Bill of Entry details and the eligible input tax credit. If information reported earlier needs correction, the form provides amendment fields rather than requiring the taxpayer to rebuild the original return.
It closes the tax position before registration ends
Because non-resident registrations are temporary, the final return period has practical importance. GSTR-5 brings the outstanding liability, payments, interest, late fees, and eligible ledger balances together before the taxpayer completes the Indian GST compliance cycle.
Who Should File GSTR-5?
GSTR-5 applies specifically to taxpayers registered as non-resident taxable persons. A valid GSTIN and portal credentials are required before the return can be prepared and filed.
- A foreign individual or business that occasionally makes taxable supplies in India without having a fixed place of business or residence here.
- A non-resident taxpayer whose registration remains valid for more than one month and therefore has monthly return periods.
- A non-resident taxable person approaching the end of the registration period and required to report the final part of its activity.
- A registered non-resident operating through an authorized signatory in India.
GSTR-5 is not the return for overseas OIDAR suppliers covered by GSTR-5A.
GSTR-5 Due Date
For tax periods from October 2022 onward, the normal GSTR-5 due date is the 13th of the month following the relevant tax period. The earlier deadline was the 20th.
The normal monthly date does not always determine the final filing deadline. When the registration expires or the business closes sooner, the return must be filed within seven days after the end of the registration period or business activity, as applicable.
A taxpayer with a registration extending across several months may file monthly GSTR-5 returns and then deal with the last tax period according to the shorter registration-linked timeline.
GSTR-5 Format: 14 Sections
GSTR-5 combines transaction reporting with the final tax-payment position. The 14 sections of the form cover the following information:
| Section |
Information covered |
| 1 |
GSTIN of the non-resident taxable person |
| 2 |
Legal name, trade name, and registration validity period |
| 3 |
Inputs and capital goods imported from overseas, including Bill of Entry and eligible ITC details |
| 4 |
Amendments to import details reported in earlier returns and the resulting ITC difference |
| 5 |
Taxable outward supplies made to registered persons |
| 6 |
Applicable invoice-level interstate supplies made to unregistered persons |
| 7 |
Other taxable supplies to unregistered persons, reported in the prescribed consolidated manner |
| 8 |
Amendments, debit notes, and credit notes relating to earlier supplies reported in Sections 5 and 6 |
| 9 |
Amendments to earlier outward supplies made to unregistered persons and reported in Section 7 |
| 10 |
Total tax liability from outward supplies and negative ITC adjustments, where applicable |
| 11 |
Tax payable and tax paid through cash or eligible ITC |
| 12 |
Interest, late fee, and other amounts payable and paid |
| 13 |
Refund claimed from the electronic cash ledger |
| 14 |
Debit entries made in the electronic cash or credit ledger after payment and filing |
The transaction sections should be checked carefully before payment because the reported figures ultimately feed the tax and ledger position shown later in the return.
How to File GSTR-5
- Log in to the GST portal using the credentials linked to the non-resident GSTIN.
- Open the Returns Dashboard through Services > Returns > Returns Dashboard and choose the relevant tax period.
- Select GSTR-5 and enter the applicable import, outward-supply, and amendment information.
- Review ITC and tax details before asking the portal to compute the liability.
- Check the GST ledgers. If the electronic cash ledger does not contain enough balance to settle the amount due, create a challan and deposit the required funds.
- Offset the liability using available cash and eligible input tax credit.
- Preview the completed return and match the figures against invoices, Bills of Entry, debit notes, credit notes, and supporting records.
- File and authenticate the return through the method available to the taxpayer. Keep the generated ARN as evidence of successful filing.
- The GST portal currently does not provide an offline utility for GSTR-5, so filing is completed online.
Can GSTR-5 Be Revised
A filed GSTR-5 cannot simply be reopened and replaced with a fresh version. Corrections are handled through the amendment fields provided in a later return.
For instance, Section 4 deals with corrections to earlier import information. Sections 8 and 9 allow specified outward-supply details from previous periods to be amended. The correction should therefore be reported in the relevant amendment section rather than by attempting to revise the original filed return.
Late Fees and Penalty
A GSTR-5 filed after its applicable due date attracts a late fee. The GST portal calculates the delay from the due date to the actual filing date and reflects the payable amount before filing.
Section 47 of the CGST Act prescribes a late fee of ₹100 per day under central tax, subject to a maximum of ₹5,000, with the corresponding state or union territory levy applying where relevant. Delayed payment of tax can also result in interest.
A penalty is different from a late fee. It does not arise merely because the return is a few days late, but wider non-compliance can attract separate consequences under GST law.
