GSTR 5 Return for non resident taxable persons

 

Return for non resident taxable persons  GSTR 5

 

Please reconfirm the  correctness of below mentioned  GST form with GST authorities.

 

GSTR 5 is arranged to use for  Return for non resident taxable persons

 

The pdf format of GSTR 5 for  Return for non resident taxable persons  is given below to click and download:

 

Download GSTR 5 in pdf format:   GSTR-5.pdf

 

 

Government of India/State

 

Department of ---------

 

GSTR-5

 

[See Rule….]

 

 

RETURN FOR NON RESIDENT TAXABLE PERSONS (FOREIGNERS)

 

 

  1. 1.      GSTIN ………………………….

 

  1. 2.    Name of the Taxable Person…………………………

 

  1. 3.       Address

 

 

 

 

(S. No. 1, 2 and 3 shall be auto-populated on logging)

 

 

4.  Period of Return

From……………..…. To……………………….

           
                               

5.

Goods imported

                     
                         

(figures in Rs.)

 
                               
 

S.

Description

Bill of

Bill of

HSN

UQC

Quantity

Value

IGST

Eligibility for

Total

ITC

 
 

No.

of goods

Entry

Entry

Code*

     

paid, if

ITC as

IGST

available

   
       

No.

Date

       

any

inputs/capital

available

this

   
               

as ITC

month

   
                     

goods/none

   
                             
 

(1)

(2)

 

(3)

(4)

(5)

(6)

(7)

(8)

(8A)

(9)

(10)

(11)

   
                               
                               
                               

 

 

 

 

 

 

 

* at 8-digit level

 

5A. Amendments in Goods imported of earlier tax periods

 

 

(figures in Rs)

 

 

Original Bill of

Revised/Original Bill of entry

 

Entry

 

 

 

No.

Date

No.

Date

Value HSN

Taxable

           

value

(1)

(2)

(3)

(4)

(5)

(6)

(7)


 

 

 

 

IGST

Eligibility for

Total IGST

ITC available this

 
 

ITC as

available as

month

 

Rate

Amt

inputs/capital

ITC

   

goods/none

     

(8)

(9)

(10)

(11)

(12)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6. Services received from a supplier located outside India (Import of services)

 

 

 

                 

(figures in Rs)

   

Invoice

     

IGST

ITC Admissibility

                   

No

Date

Value

SAC

Taxable

Rate

 

Amt

Total ITC

ITC admissible

       

value

     

Admissible as input

this month

               

services/none

 
                   

(1)

(2)

(3)

(4)

(5)

(6)

 

(7)

(8)

(9)

                   
                   

 

 

 

 

 

 

6A. Amendments in Services received from a supplier located outside India (Import of services) of earlier tax periods

 

 

                     

(figures in Rs)

 
                           

Original Invoice

 

Revised details of Invoice

   

IGST

ITC Admissibility

   
             
                           

No

Date

No

Date

Value

SAC

Taxable

Rate

 

Amt

Total ITC

ITC admissible

   
           

value

     

Admissible as

this month

   
                   

input

     
                   

services/none

     
                           

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

 

(9)

(10)

(11)

   
                           
                           

 

 

 

 

 

  1. 7.                 Outward supplies made:

 

 

                                           

(figures in Rs.)

S.

GSTI

     

Invoice

     

IGST

 

CGST

 

SGST

POS

 

Indicate

Date of

No

N, if

No.

Dat

Valu

Goo

HS

Taxab

Rate

Amt

Rat

Amt

Rate

A

(only if

if

 

time of

.

any

 

e

e

 

ds/S

N/S

le

     

e

       

mt

different

supply

supply if

           

ervi

AC

value

               

from the

attracts

it is

           

ces

                     

location

reverse

before

                                   

of

 

charge

date of

                                   

recipient

$

 

invoice

                                   

)

       

(1)

(2)

(3)

(4)

 

(5)

(5A)

(6)

(7)

 

(8)

(9)

(10)

(11)

(12)

(13

(14)

(15)

(16)

                                 

)

         

7A. Amendments to details in Outward supplies

                         
                                           

(figures in Rs)

Original

GSTIN/

 

Revised/Original Invoice

 

IGST

 

CGST

 

SGST

POS(only Date of time

Invoice

UIN, if

                             

if

 

of supply if

   

any

                               

different

different

                                     

from the

from date of

                                     

location

invoice

No.

Date

 

No.

Date

Goods/S HSN/

Taxable

Rate  Amt.

Rate

Amt

Rate

Amt

of

     
           

ervices  SAC

Value

               

recipient

   
                                     

)

     

(1)

(2)

(3)

 

(4)

(5)

(6)

(7)

 

(8)

(9)

(10)

 

(11)

(12)

(13)

(14)

 

(15)

 

(16)

 

 

 

 

 

 

 

 

  1. 7.                 Details of Credit/Debit Notes

 

 

                       

(figures in Rs)

GSTIN/

Type of

Debit Note/ credit

Original

Differ

   

Differential Tax

 

UIN/

note

 

note

Invoice

ential

           

Name

(Debit/

         

Value

           

of

Credit)

         

(Plus

           

receiver

           

or

           
             

Minus

           
             

)

           
   

No.

 

Date

No.

Date

 

IGST

CGST

 

SGST

               

Rat

Am

Rat

Am

Rate

Amt

               

e

t

e

t

   
                           

(1)

(2)

(3)

 

(4)

(5)

(6)

(7)

(8)

(9)

(10

(11)

(12)

(13)

                   

)

     
                           
                           
             

Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier

           

 

 

 

 

 

 

7A.    Amendment to Details of Credit/Debit Notes of earlier tax periods

 

 

(figures in Rs)

 

 

 

 

 

 

 

 

GSTIN/

 

Type of

 

Original Debit Note/

 

Original /Revised

 

Differenti

 

Differential Tax

       

UIN

 

note (Debit/

   

credit note

 

Debit Note/ credit

 

al Value

                 
   

Credit)

           

note

   

(Plus or

                 
                       

Minus)

                 
                                               
       

No.

   

Date

 

No.

Date

     

IGST

   

CGST

   

SGST

 
                           

Rate

Amt

 

Rate

 

Amt

Rate

 

Amt

 
                                               

 

(1)

 

(2)

 

(3)

 

(4)

 

(5)

(6)

 

(7)

 

(8)

 

(9)

(10)

 

(11)

(12)

 

(13)

 
                                             
                                             

 

 

Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.

 

 

 

8.

Tax paid

         

(figures in Rs.)

     
                         
   

Description

Tax payable

Debit no. in ITC

 

ITC (IGST) utilized

Debit no. in cash

Tax paid in cash (after

   
         

ledger

     

ledger

adjusting ITC)

   
     

(1)

(2)

(3)

 

(4)

 

(5)

 

(6)

   
   

IGST

                     
                           
   

CGST

                     
                           
   

SGST

                     
                           
   

Interest

                     
   

Penalty

       

Non-editable

           
                     
   

Fee

       

Non-editable

           
   

Total

                     
                           

 

 

 

 

 

 

 

 

  1. 9.                 Closing stock of Goods

 

 

S. No.

Description of goods

HSN

 

UQC

Quantity

Value (Rs.)

             

(1)

(2)

 

(3)

(4)

(5)

(6)

             
             

 

 

  1. 10.            Refund Claimed from Cash Ledger

 

 

 

S.No

 

IGST

CGST

SGST

(1)

 

(2)

(3)

(4)

(5)

1.

 

Refund claimed from cash ledger

     

2.

 

Bank Account Details*

     

 

 

 

I __________________hereby declare that the information given in this return is true, correct and complete in every respect. I further declare that I have the legal authority to submit this return.

 

Place:

 

Date:                                                                                                                                                                                         (Signature of Authorized Person)

 

 

 

Note:

 

1.    To be furnished on monthly basis by 20th of the month succeeding tax period & within 7 days after expiry of registration.

 

 

Useful Information Hyperlinks:

 Application for registration under GST Act to obtain GSTIN
GST registration and returns filing procedures for PSUs and Government entities
Re-registration of GST, Goods and Service Tax.
 Cancellation of registration of GST
All about registration of GST in India, FAQ
Cancellation of GST Registration in India, FAQ
Can a person without GST registration claim ITC?
 Why separate Registration of GST in each state in India, for each business.
 Latest date to file GST registration in India
Procedures to obtain GST registration for non-resident taxable person
Is digital signature option available under registration of GST in India?
 Advantages of GST registration in India
Who has to obtain GST registration in India?     
Does GST registration number of my firm change time to time in India?
 Is GST registration required for a public sector undertaking?
 Is amendment of GST registration allowed in India?
 Cancellation of GST registration in India

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