GSTR 3 and GSTR 5, difference

GSTR 3 and GSTR 5, differenceDifference between GSTR 3 and GSTR 5

What is GSTR 3 and GSTR 5? How does GSTR 3 differ from GSTR 5?


GSTR 3 is monthly Statement of Inward supplies of Goods or Services under GST. But the GSTR 5 is a Monthly Return for a non-resident taxpayer.

GSTR 3 has to be filed on 20th of the next month for previous period. But GSTR 5 is filed on 20th of the month succeeding the tax period and within 7 days after expiry of   registration

GSTR 3 has to be filed GST registered person, whereas GSTR 5 is filed by Nonresident Tax Payer.

Details about GSTR3 and GSTR5 mentioned in this web blog. You may click below links for details about GSTR 3 and GSTR 5:


How does GSTR 5 work under GST returns?

Details about GSTR 3


This post explains in brief about difference between GSTR 3 and GSTR 5.

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Rectification of advance ruling, CGST Act, 2017

Sums due to be paid notwithstanding appeal, of CGST Act, 2017

 Fine for failure to furnish statistics, Sec 124, CGST Act, 2017

Detention, seizure and release of goods and conveyances in transit, CGST Act, 2017t

Presumption of culpable mental state, CGST Act, 2017

CGST Act, 2017 Migration of existing taxpayers

 Special provision for payment of tax by a supplier, CGST Act 2017

 CGST Act, 2017 Admissibility of micro films, facsimile copies of documents

 CGST Act, 2017 Common Portal

 Persons deemed to be public servants, Sec 156 CGST Act, 2017

 CGST Act, 2017 Levy of fee

Rounding off of tax, Section 170, CGST Act, 2017

 CGST Act, 2017 Removal of difficulties

 IGST Act,2017 Application of provisions

Section 31 of CGST Act, 2017 Tax invoice

 CGST Act, 2017 Amount of tax to be indicated in tax invoice and other documents, Sec 33.

 CGST Act, 2017 Accounts and other records, Section 35

Matching, reversal and reclaim of input tax credit, CGST Act,2017

 CGST Act, 2017 Levy of late fee, Sec 47

CGST Act, 2017 Self-assessment

Section 6 of UTGST Act, 2017


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