GSTR-5 Filing for Non-Resident Taxable Persons: Procedure, Timeline & Tax Payment

Form GSTR-5 is the return meant for a Non-Resident Taxable Person (NRTP) under the Goods and Services Tax (GST) Regime. It is a special return and it applies only to persons who occasionally make taxable supplies in India but do not have a fixed place of business or residence in India. This is not a return for normal registered taxpayers. The compliance rules for NRTP are different.

Scope of GSTR-5

A non-resident taxable person is a person who:

• occasionally undertakes transactions involving supply of goods or services or both,
• may act as principal, agent, or in any other capacity, and
• has no fixed place of business or residence in India.

So, GSTR-5 is relevant only for such non-resident persons who make taxable supplies in India. It is not for regular foreign companies having a fixed establishment in India, and it is also not for ordinary domestic registered persons.

Registration requirement for NRTP

A non-resident taxable person must apply for registration at least 5 days before starting business in India. This registration is not open-ended. It is valid only for:

• 90 days or
• the period mentioned in the registration application,

whichever is earlier.

The registration may be extended on application, and the extension can be for a further period not exceeding 90 days, subject to payment of additional advance tax.

Advance deposit of tax

One important point for NRTP is that registration is linked with advance payment of tax. Because of the temporary nature of this registration, the non-resident taxable person is required to deposit an amount equal to the estimated tax liability in advance at the time of registration. If the registration is extended, additional advance tax is also required.

This is a major difference from normal registration under GST.

Input tax credit and reverse charge

Inputtax credit is not available to a non-resident taxable person in respect of goods or services or both received by him, except on goods imported by him.

It also mentions that NRTP is liable to pay tax under reverse charge for transactions covered under section 9(3) and section 9(4). At the same time, the credit position is restricted, which makes this area important for careful compliance.

Due date for filing GSTR-5

The due date for filing Form GSTR-5 is the earlier of the following:

• 13th of the following month, or
• 7 days after the last day of the validity period of registration.

This due date should be tracked carefully because NRTP registration itself is time-bound. So, the filing timeline is linked not just to the month, but also to the expiry of the registration period.

Procedure for filing GSTR-5

There is no offline tool for Form GSTR-5. It has to be prepared and filed online only.

The return contains various tables for reporting imports, outward supplies, amendments, debit notes, credit notes, and tax liability. The return once prepared should be reviewed carefully because incorrect reporting can affect tax liability and later assessment.

Key tables in GSTR-5

Table 3: Inputs or capital goods received from overseas

This table captures details of inputs and capital goods imported from overseas. The following details are required:

• port code,
• bill of entry number,
• date and value,
• taxable value under applicable tax rate,
• ITC eligibility.

Once these details are entered, the tax values and ITC amount are auto-populated by the system.

Table 4: Amendment in details furnished in earlier return

This table is used where import details reported earlier need correction. The amendment is linked to the original:

• port code,
• bill of entry number, and
• financial year.

The portal computes the differential ITC, whether positive or negative, based on the amendment.

Table 5: Taxable outward supplies made to registered persons

This table is for outward taxable supplies made to:

• registered persons, and
• UIN holders.

The return requires receiver’s name, GSTIN/UIN, invoice number, invoice date, invoice value, place of supply and supply type. Once taxable value is entered against the rate, tax is auto-populated.

Table 6: Taxable inter-State supplies made to unregistered persons above the prescribed value

This table covers inter-State outward supplies to unregistered persons where the invoice value is more than Rs 1 lakh. Invoice-level reporting is required here.

Table 7A and 7B: Taxable supplies to unregistered persons

These tables cover outward supplies to unregistered persons in cases such as:

• inter-State supplies where invoice value does not exceed Rs 1 lakh, and
• intra-State outward supplies.

The reporting here is State-wise and rate-wise.

Table 8A: Amendments to earlier outward supply details

If outward supply details furnished earlier in Table 5 or Table 6 were wrong, the correction is made here. The amendment can be made by referring to the original financial year and invoice details.

Table 8B: Debit notes and credit notes

This table captures debit notes and credit notes issued during the tax period in relation to:

• registered persons, and
• certain inter-State supplies to unregistered persons where original invoice value exceeded Rs 1 lakh.

Table 8C: Amendments to debit notes and credit notes

If debit notes or credit notes reported earlier need correction, amendment is done in this table by referring to the original document details.

Table 9: Amendments to taxable outward supplies to unregistered persons

This table is used to amend earlier reported outward supplies made to unregistered persons, including:

• inter-State supplies not exceeding Rs 1 lakh, and
• intra-State supplies.

The amendment is based on the original financial year, month, place of supply and applicable rate.

Table 10: Total tax liability including reverse charge

This table includes tax liability arising from:

• outward supplies,
• differential ITC being negative in Table 4, and
• inward supplies liable to reverse charge.

This becomes the key payment table for final discharge of liability.

Tax payment under GSTR-5

The return is not only a disclosure form, it is also relevant for payment of liability. NRTP should file the return carefully because if further liability is found later, it may be payable with interest and penalty during assessment.

A few important payment-related points are mentioned:

• the advance tax deposit made at registration is meant to cover expected liability,
• further liability, if any, must be discharged properly through the return process,
• reverse charge liability also has to be considered where applicable.

Refund from electronic cash ledger

Refund from the Electronic Cash Ledger can be claimed only in the last return. Also, such refund is allowed only when the Electronic Liability Register has zero liability across all major and minor heads.

This means the taxpayer must first make sure that no tax, interest, or other dues remain unpaid before claiming refund of excess cash balance.

Important points to remember

• Form GSTR-5 can be filed only online.
• Once the Submit button is clicked, invoices uploaded for that tax period get frozen.
• No further upload is possible for that month after submission.
• Refund from Electronic Cash Ledger is available only in the last return.
• The NRTP should file carefully because short payment may later result in interest and penalty.

Conclusion

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