How Fill The GSTR-5
Form GSTR-5
Return for Non-resident taxable person
Year Month
1. GSTIN
2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated (c) Validity period of registration Auto Populated
3. Inputs/Capital goods received from Overseas (Import of goods
(Amount in Rs. for all Tables)
Details of bill of entry
Rate Taxable value
Amount
Amount of ITC available
No. Date Value
Integrated Tax Cess
Integrated Tax Cess
4. Amendment in the details furnished in any earlier return
Original details Revised details Differential ITC (+/_) Bill of entry Bill of entry Rate Taxable value Amount Amount of ITC available No Date No Date Value Integrated Tax Cess Integrated Tax Cess Integrated tax Cess
5. Taxable outward supplies made to registered persons (including UIN holders)
GSTIN/ UIN
Invoice details Rate Taxable value
Amount Place of Supply (Name of State)
No. Date Value Integrated Tax
Central Tax
State / UT Tax Cess
6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh
Place of Supply (State)
Invoice details
Rate Taxable Value
Amount
No. Date Value
Integrated Tax Cess
7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6
Rate of tax Total Taxable value
Amount Integrated Tax Central Tax State /UT Tax Cess
7A. Intra-State supply (Consolidated, rate wise)
7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise] Place of Supply (Name of State)
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 thereof]
Details of original document
Revised details of document or details of original Debit/Credit Notes
Rate Taxable Value
Amount Place of supply
GSTIN No. Date GSTI N
No. Date Value Integrated Tax
Central Tax
State / UT Tax
Cess
8A. If the invoice details furnished earlier were incorrect
8B. Debit Notes/Credit Notes [original)]
8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier tax periods in Table 7
Rate of tax Total taxable value
Amount Integrated Tax Central Tax State / UT Tax
Cess
Tax period for which the details are being revised
9A. Intra-State Supplies [Rate wise]
9B. Inter-State Supplies [Rate wise] Place of Supply (Name of State)
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10. Total tax liability
Rate of Tax
Taxable value
Amount of tax
Integrated Tax Central Tax
State/UT Tax CESS
10A. On account of outward supply
10B. On account of differential ITC being negative in Table 4
11. Tax payable and paid
Description
Tax payable
Paid in cash Paid through ITC
Tax Paid
Integrated tax Cess
(e) Integrated Tax (f) Central Tax (g) State/UT Tax (h) Cess
12. Interest, late fee and any other amount payable and paid
Description
Amount payable
Amount paid
(II) Interest on account of (b) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Late fee on account of (a) Central tax (b) State / UT tax
13. Refund claimed from electronic cash ledger
Description
Tax
Interest Penalty Fee
Other Debit Entry Nos.
(b) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down)
14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return]
Description
Tax paid in cash
Tax paid through ITC Interest
Late fee
Integrated tax Cess
(a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess
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 therefrom.
Signatures of Authorized Signatory …………………………… Place …………… Name of Authorized Signatory ….…………………… Date ……………. Designation /Status……………………………………
Instructions:-
1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: Harmonized System of Nomenclature e. POS: Place of Supply (Respective State) f. B to B: From one registered person to another registered person g. 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 GSTR-5 should be furnished by 20thof 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 Rs 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.
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