GSTR-5 Filing

By GSTBazaar

27th July 2017


Non-resident taxpayers are the taxpayers who come to India for a short span of time to make supplies. They do not have a permanent business establishment in India. Every Non-resident taxable person who is registered under the GST regime is required to file a return Goods and services tax return 5 for the taxable period during which they carry out business. The return filed must contain the details of the inward supplies and outward supplies made and received by the non-resident taxpayer.

  • GSTR-5 is required to be filed either within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier
  • Particulars to be filed under GSTR-5
  • GSTIN- Goods and service tax identification number is a unique PAN based 15 digit number that every non-resident supplier is required to specify under this head.
  • Name and address of the taxpayer- Name of the registered taxpayer and place of business shall be mentioned under this head.
  • Period of return- Under this head, you will be required to select a period from the drop down list for which return is being filed.
  • Goods received from Overseas- Under this head, the details of goods imported along with their HSN code is required to be mentioned. A valid bill of entry shall also be provided.
  • Amendments in Goods imported of earlier tax periods – Any kind of modification or amendment in the bill of entry, change in GST rate and the amount will need to be reported under this head. Also, the authorized person is required to furnish details of the original bill of entry.
  • Import of Services – The Non-Resident taxpayer is required to furnish details of services received from a supplier located outside India under this head.
  • Amendments in Services received from a supplier located outside India – further any modification or amendment in service invoice and change in IGST rate and the amount will need to be reported under this head.
  • Outward supplies made- Under this head, all the details of outward supplies or sales are recorded. GSTIN of the buyer is also required to be filed here. Further, the foreign taxable person is required to track the details of all components of GST like IGST, CGST and SGST charged.
  • Amendments to the details in Outward Supplies – Under this head, all kinds of modification and amendments in outward supplies of previous taxable period/months is recorded. This will include revised particulars of the new invoice issued for such amendments.
  • Details of Credit/Debit Notes – Details of all the debit/credit notes raised by the foreign taxable person must be reported under this heading. In the case of counter-party raise debit note then a credit note will be raised by foreign taxpayer’s credit note and vice versa. Differential taxable value and differential tax will also get calculated here.
  • Tax Paid- Through the details filled above the net tax liability of the non-resident taxpayer will be calculated here.Under this head, Separate tax liability against the CGST, SGST and IGST will be reflected.
  • Closing stock of goods- Under this head the foreign taxpayer will be required to furnish the details of closing stock.
  • The Refund claim for cash ledger- Any refund amount received by the foreign taxpayer into the bank account from the electronic cash ledger will be reflected here. 


Join our 14000+ Subscribers who receive Bi-Weekly/Daily GST Tips

GSTR-5 Filing