Non-resident businesses supplying goods or services in India are required to comply with GST regulations, just like resident taxpayers. One of the key compliance requirements for such taxpayers is filing GSTR-5, a monthly GST return meant specifically for Non-Resident Taxable Persons (NRTPs).
Many foreign companies, exhibitors, event organizers, and overseas suppliers entering the Indian market are often confused about who should file GSTR-5, what details need to be reported, and the applicable due dates. Understanding the GSTR-5 return helps non-resident taxpayers avoid penalties and maintain proper GST compliance in India.
What is GSTR-5?
GSTR-5 is a monthly return required to be filed by Non-Resident Taxable Persons (NRTPs) registered under GST in India. It contains details of:
- Outward supplies (sales).
- Inward supplies (purchases).
- Imports.
- Debit notes and credit notes.
- Tax liability.
- Tax payment details.
The return provides information regarding all business transactions undertaken during the period for which temporary GST registration has been obtained.
Legal Provision: GSTR-5 is prescribed under Section 39(5) of the CGST Act, 2017 and Rule 63 of the CGST Rules.
Who Needs to File GSTR-5?
GSTR-5 must be filed by every Non-Resident Taxable Person (NRTP) who has obtained GST registration in India. Examples include:
- Foreign companies participating in exhibitions in India.
- Overseas businesses selling goods in India.
- International service providers supplying taxable services in India.
- Event organizers operating temporarily in India.
- Foreign suppliers conducting trade fairs.
Example
A company based in Singapore participates in a trade exhibition in Mumbai and sells machinery during the event. Since the company is registered as a Non-Resident Taxable Person, it must file GSTR-5 for the relevant tax period.
Who is a Non-Resident Taxable Person (NRTP)?
A Non-Resident Taxable Person is an individual or business that:
- Occasionally undertakes transactions involving supply of goods or services in India.
- Has no fixed place of business or residence in India.
- Obtains temporary GST registration for carrying out taxable supplies.
Applicability of GSTR-5
GSTR-5 applies only to Non-Resident Taxable Persons. Understanding the overall GST structure in India is beneficial to know where you stand.
Applicable To
| Not Applicable To
|
Information Required in GSTR-5
GSTR-5 contains various details relating to supplies, purchases, and tax liabilities based on applicable GST rates.
- GSTIN and Taxpayer Details: Includes GSTIN, Legal name, Trade name, and Tax period.
- Outward Supplies: Details of B2B supplies, B2C supplies, Interstate sales, Intrastate sales, and Tax payable under CGST, SGST, IGST, and Cess.
- Inward Supplies: Details of purchases made during the tax period, including Input tax credit available, Imports, and Tax paid.
- Debit Notes and Credit Notes: Taxpayers are required to disclose Credit notes issued, Debit notes issued, and Amendments, if any.
- Import Details: Information relating to Imported goods, Bills of entry, and IGST paid on imports.
- Tax Liability: The taxpayer must calculate Output tax liability, Interest, Penalties, and Late fees, if applicable.
- Tax Payment Details: Details of taxes paid through Electronic cash ledger or Electronic credit ledger.
GSTR-5 Format Explained
The GSTR-5 return consists of several tables containing transaction details.
| Table | Particulars |
|---|---|
| Table 1 | GSTIN and taxpayer details |
| Table 2 | Tax period |
| Table 3 | Inputs and outward supplies |
| Table 4 | Amendments in outward supplies |
| Table 5 | Taxable outward supplies |
| Table 6 | Debit notes and credit notes |
| Table 7 | Imports |
| Table 8 | Tax liability |
| Table 9 | Interest and late fees |
| Table 10 | Tax paid |
| Table 11 | Refund claim from electronic cash ledger |
Difference Between GSTR-5 and GSTR-5A
| Particulars | GSTR-5 | GSTR-5A |
|---|---|---|
| Applicable To | Non-Resident Taxable Persons | OIDAR Service Providers |
| Registration Type | Temporary GST Registration | OIDAR Registration |
| Supplies Covered | Goods and Services | Online Information and Database Access Services |
| Filing Frequency | Monthly | Monthly |
| Governing Rule | Rule 63 | Rule 64 |
| Example | Foreign exhibitor in India | Netflix, Spotify, Google services |
Example of GSTR-5 Applicability
Suppose a German company participates in an industrial exhibition in Delhi for two months and sells equipment worth ₹50 lakh. The company obtains temporary GST registration as an NRTP. During the month, it makes taxable supplies, imports products, purchases exhibition materials, and pays GST. The company is required to file GSTR-5 for the relevant month and disclose all such transactions.
How to File GSTR-5 Online?
Non-Resident Taxable Persons (NRTPs) can file GSTR-5 electronically through the GST portal.
- Step 1: Visit the GST Portal. Log in using Username, Password, and Captcha code. Navigate to: Services → Returns → Returns Dashboard.
- Step 2: Select Financial Year and Return Period. Choose the Financial Year and relevant Tax Period (Month). Click on 'Prepare Online' under GSTR-5.
- Step 3: Enter Outward Supply Details. Provide details of B2B/B2C supplies, Interstate/Intrastate sales including Invoice number, date, taxable value, and GST amount.
- Step 4: Furnish Inward Supply Details. Report Purchases, Imports, Input Tax Credit available, and Tax paid on inward supplies. (Make sure this aligns with data reflected in your GSTR-2B).
- Step 5: Enter Debit Notes and Credit Notes. Disclose Debit/Credit notes issued and Amendments, if any.
- Step 6: Compute Tax Liability. The GST portal automatically calculates IGST, CGST, SGST, Interest, and Late fees.
- Step 7: Pay Tax. Tax can be paid through Electronic Cash Ledger or Electronic Credit Ledger.
- Step 8: Submit and File GSTR-5. Verify the return using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code). An ARN (Application Reference Number) is generated.
GSTR-5 Due Date
GSTR-5 is a monthly return and should generally be filed by:
OR
Within 7 Days After Expiry of Registration
(Whichever is earlier)
GSTR-5 Late Fees and Penalty
Failure to file GSTR-5 within the prescribed time attracts late fees and interest:
- Standard Late Fee: ₹50 per day (₹25 CGST + ₹25 SGST).
- Nil Return Late Fee: ₹20 per day (₹10 CGST + ₹10 SGST).
- Interest on Delayed Payment: Interest is payable at 18% Per Annum calculated on outstanding tax liability from the due date until payment.
Can a Nil GSTR-5 Return Be Filed? Yes. Even if no outward supplies or inward supplies are made during the tax period, a Nil GSTR-5 return must be filed. Failure to do so leads to late fees.
Common Errors While Filing GSTR-5
Many taxpayers receive notices because of avoidable mistakes:
- Incorrect GSTIN: Entering an incorrect GSTIN may result in return mismatch and rejection.
- Wrong Invoice Details: Errors in Invoice number, date, or taxable value can create discrepancies.
- Non-Reporting of Imports: Import transactions and bills of entry should be properly disclosed.
- Incorrect Tax Calculation: Mistakes in IGST liability calculation may result in short payment and interest liability.
- Ignoring Debit Notes and Credit Notes: Failure to report them affects tax liability and reconciliation.
Latest GSTR-5 Updates (2026)
GST compliance mechanisms continue to evolve in 2026. Non-resident taxpayers should stay updated with recent developments:
- Enhanced Data Validation: GST authorities have strengthened return validation processes to reduce mismatches and incorrect reporting.
- AI-Based Compliance Monitoring: Advanced analytics and AI-driven systems are being used to identify tax discrepancies and incorrect ITC claims.
- Increased Focus on Import Transactions: Import details and IGST paid on imports are being scrutinized more closely.
- Stricter Penalties for Non-Compliance: Delayed filing and incorrect disclosures may invite instant demand orders.
GSTR-5 Filing Checklist
- GSTIN details are correct.
- Invoice details are accurate.
- Import transactions are properly reported.
- Input Tax Credit is reconciled.
- Tax liability is correctly calculated.
- Debit notes and credit notes are disclosed.
- Taxes are paid before filing.
- Return is verified through DSC or EVC.
Conclusion
GSTR-5 is an important monthly return for Non-Resident Taxable Persons carrying out taxable supplies in India. It captures details relating to outward supplies, inward supplies, imports, tax liabilities, and payments.
Timely and accurate filing of GSTR-5 helps businesses maintain GST compliance, avoid penalties, and ensure smooth operations in India. Unlike resident taxpayers who also have to file annual returns like GSTR-9, NRTPs focus heavily on this monthly compliance. Since GSTR-5 involves temporary registrations and import-related reporting, proper understanding of the filing process and due dates is essential.
Frequently Asked Questions (FAQs)
What is GSTR-5 under GST?
GSTR-5 is a monthly GST return filed by Non-Resident Taxable Persons (NRTPs) who supply goods or services in India. It contains details of outward supplies, inward supplies, imports, tax liability, and tax payments.
Who is required to file GSTR-5?
Every Non-Resident Taxable Person registered under GST in India is required to file GSTR-5. It is not applicable to regular taxpayers or composition taxpayers.
What is the due date for filing GSTR-5?
GSTR-5 is generally due on the 13th day of the following month or within seven days after the expiry of GST registration, whichever is earlier.
Can a Nil GSTR-5 return be filed?
Yes. If there are no outward supplies or inward supplies during the month, a Nil GSTR-5 return must still be filed to avoid penalties and late fees.
Is GSTR-5 applicable to regular taxpayers?
No. GSTR-5 is specifically meant for Non-Resident Taxable Persons. Regular taxpayers generally file GSTR-1 and GSTR-3B.
What happens if GSTR-5 is not filed?
Failure to file GSTR-5 can result in Late fees, Interest liability, GST notices, Demand orders, and Compliance issues.