What is GSTR-5?

GSTR-5 is a return form filed by non-resident foreign taxpayers for the business transactions carried out by them in India for a particular period. Non-residents foreign taxpayers are the taxpayers who do not have any business establishment in India but they travelled to make supplies in India. GSTR-5 return can be filed via online or from a tax facilitation Centre.

Who should file GSTR-5?

GSTR-5 return needs to be filed by the registered non-resident tax payers in India. GSTR-5 needs to be filed by the taxpayers who fall in the following categories –

  1. Registered non-resident in India
  2. A person handling the business from overseas.
  3. A person whose transactions happen occasionally in India.
  4. A taxpayer does not having the specific business place.

GSTR 5 Filing Due Dates 2020

GSTR 5 return is filed by the non-resident tax payers on or before 20th of every month. GSTR-5 return provides details of all the sales & purchase transactions carried out by a non-resident in India in the previous month. An expiry date is provided to the registered non-resident tax payers in case of GST registration and every tax payer needs to file GSTR-5 return 7 days before the expiry date of GST registration.

Month Due date
Dec 2019 20 Jan 2020
Jan 2020 20 Feb 2020
Feb 2020 20 Mar 2020
Mar 2020 20 Apr 2020
Apr 2020 20 May 2020
May 2020 20 Jun 2020
Jun 2020 20 Jul 2020
Jul 2020 20 Aug 2020
Aug 2020 20 Sep 2020
Sep 2020 20 Oct 2020
Oct 2020 20 Nov 2020
Nov 2020 20 Dec 2020
Dec 2020 20 Jan 2021

Penalty for Late GSTR-5 Filing

In case, if GSTR-5 is not filed by the tax payer, he or she is not eligible to file the next month return. Late filing of GSTR-5 leads to heavy fines & penalties. Interest will be charged at 18% per annum and it is calculated by the tax payer on the outstanding tax amount. The late fee is Rs.50 per day i.e. Rs.25 under CGST and Rs.25 under SGST (in case of tax liability) whereas it is Rs.20 per day i.e. Rs.10 under CGST and Rs.10 under SGST (in case of no tax liability)

GSTR-5 Return Form Format

Download Form GSTR-5 by clicking below link –