Form GSTR-5
Return for Non-resident taxable person
- Form GSTR-5
- Return for Non-resident taxable person
- FORM GSTR-5 PDF link
- 3. Inputs/Capital goods received from Overseas (Import of goods)
- 4. Amendment in the details furnished in any earlier return
- 5. Taxable outward supplies made to registered persons (including UIN holders)
- 6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh
- 7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6
- 8. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 [including debit note/credit notes and amendments there of]
- 9. Amendments to taxable outward suppliesk top/gstr-5-table-8.png unregistered persons furnished in returns for Earlier tax periods in Table 7
- 10. Total tax liability
- 11. Tax payable and paid
- 12. Interest, late fee and any other amount payable and paid
- 13.Refund claimed from electronic cash ledger
- 14.Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return]
- Return for Non-resident taxable person
Instructions
1. Terms used:
GSTIN: Goods and Services Tax Identification Number
UIN: Unique Identity Number
UQC: Unit Quantity Code
HSN: Harmonized System of Nomenclature
POS: Place of Supply (Respective State)
B to B: From one registered person to another registered person
B to C: From registered person to unregistered person
2. GSTR-5 is applicable to non resident taxable person and it is a monthly return.
3. The details in GSTR5 should be furnished by 20th of the month succeeding the relevant tax period or within 7 days from the last date of the registration whichever is earlier.
4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to specify the amount of ITC eligible on such import of goods.
5. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number.
6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period.
7. Invoice- level information, rate-wise, pertaining to the tax period separately for goods and services should be reported as under:
i. For all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5;
ii. For all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and
iii. For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-wise summary of supplies shall be filed in Table 7.
8. Table 8 consists of amendments in respect of –
i. B2B outward supplies declared in the previous tax period;
ii. “B2C inter-State invoices where invoice value is more than 2.5 lakhs” reported in the previous tax period; and
iii. Original Debit and credit note details and its amendments.
9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State supplies where invoice value is more than 250000/-.
10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative ITC on account of amendment to import of goods in the current tax period.
On submission of GSTR -5, System shall compute the tax liability and ITC will be posted to the respective ledgers.
3. Inputs/Capital goods received from Overseas (Import of goods)
- consists of details of import of goods, bill of entry wise and taxpayer has to specify the amount of ITC eligible on such import of goods.
- Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number.
4. Amendment in the details furnished in any earlier return
5. Taxable outward supplies made to registered persons (including UIN holders)
6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs. 1 lakh
For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-wise summary of supplies shall be filed in
7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6
8. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 [including debit note/credit notes and amendments there of]
Table 8 consists of amendments in respect of-
i. B2B outward supplies declared in the previous tax period;
ii B2C inter State invoices where invoice value is more than Rs. 1 lakh‖ shall be substituted. reported in the previous tax period; and
iii Original Debit and credit note details and its amendments.
9. Amendments to taxable outward supplies unregistered persons furnished in returns for Earlier tax periods in Table 7
10. Total tax liability
11. Tax payable and paid
12. Interest, late fee and any other amount payable and paid
13.Refund claimed from electronic cash ledger
14.Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return]
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from.
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation /Status
Place………………
Date……………….