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GSTR-5 Return Filing on GST Portal

GSTR-5 Return

A taxable person who is supplying goods or services from outside India and does not have a permanent business establishment in India, every such person is required to obtain GST Registration and file online GSTR-5 Return through GST Portal.

GSTR-5 Return for Foreigner Non-Resident Taxable Person

 A Foreign entity or person supplying goods from outside India and does not have a permanent business establishment in India and then it should get registered with GSTas non-resident taxable person and file GSTR-5 within a period of 7 days after the date of expiry of registration or every month before 20th of the following month in case registration has not been expired.

Every non-resident taxable person is required to file online GSTR-5 return through GST Portal. Return can be filled directly by logging to GST Portal or GST Facilitation Centre. In this return, the foreign taxable person has to provide the details of an inward and outward supply in the Indian Territory. On the basis of information submitted in the return, there shall be an auto calculation of tax, interest or penalty etc.

Who is a Non-Resident Foreign Taxpayer under GST?

Non-Resident foreign taxpayers are supplying goods from outside India or coming to India for very short term and do not have a permanent business establishment in India, they shall be required to register under GST laws and make payment of taxes and file return in accordance with GST Laws. A foreign taxable person has to pay advance GST based on the estimated turnover for a time-period (90 days).

What is the Due Date of filing GSTR-5?

Non-resident taxable person mandatorily needs to file the Tax returns in GSTR-5 for his registration period in India on the specified due dates.

  • GSTR- 5 has to be filed before 20th of the following month until registration is valid
  • One final return has to be filed within 7 days from the date of expiry of registration for final assessment for a tax period (90 days)

Key Points to know about GSTR-5 filing

  1. Name & GSTIN of the Taxable Person – The GSTIN and name of a taxable person shall be auto-populated on login to GST Portal.
  2. Business Address – origin county Business address of the foreign taxable person shall be auto-populated based on the details provided at the time of obtaining registration as a foreign taxable person.
  3. Period of Return – A taxable person has to select from drop down
  4. Goods Supplied in India– In this section detail of goods supplied in India with HSN code of each item has to be provided. This includes the Bill of Entry and description of goods.
  5. Amendments in Goods supplied of earlier tax periods – Any amendment in value or tax amount has to be specified in this section
  6. Import of Services – the foreign taxable person has to specify the details of import of services from outside India during the registration period.
  7. Amendments in the import of services– Any subsequent modification in service value of tax rate has to be specified here.
  8. Details of Outward Supplies made – The foreign taxable person has to specify the details of outward supplies made during a tax period. The details should be with GSTIN of the buyer and with the complete break-up of IGST, CGST & SGST Charged.
  9. Modification to the details in Outward Supplies – Any amendment in outward supply for taxable period or month has to be specified with the respective original invoice no.
  10. Details of Credit or Debit Notes– The Taxable non-resident taxable person has to specify with country party details of debit or credit note issued.
  11. Modification Credit or Debit Notes of earlier tax period – Any Amendment in credit note or debit note of earlier tax period has to be mentioned here with reference no of original debit or credit note.
  12. Tax Paid – In GSTR-5, in this heading, will calculate tax liability, will provide a credit of earlier paid tax credit and will finally determine the final GST liability. The separate taxability shall be shown for IGST, CGST, and SGST and taxpayer will have the option to debit cash ledger/ credit ledger against GST Liability for a period.
  13. Details of Closing Stock– The foreign taxable person has to provide the detail of closing stock with each return.
  14. Refund Claimed– Any refund claimed for a tax period shall be auto-populated in this heading.

What happens once GSTR-5 Form is filed?

Once this form is filed:

  • ARN is generated after successful filing;
  • An email is sent to the taxpayer and they may also receive an SMS for the same.


It may be noted that if you delay in filing GSTR-5, you shall be liable to pay interest and late fee. Therefore, file GST return on time and in case of any GST related query, contact Enterslice.

Read our article: GST for Companies under CIRP as per IBC, 2016

Ashish M. Shaji

Ashish M. Shaji has done his graduation in law (BA. LLB) from CCS University. He has keen interests in doing extensive research and writing on legal subjects especially on corporate law. He is a creative thinker and has a great interest in exploring legal subjects.

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