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

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 carriedout 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
May 2019 20th June 2019
June 2019 20th July 2019
July 2019 20th August 2019
August 2019 20th September 2019
September 2019 20th October 2019
October 2019 20th November 2019
November 2019 20th December 2019
December 2019 20th January 2020

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 –