GSTR 5 Return for non resident taxable persons

Posted on 29 May 2023     Category : Forms

tom" width="8"> 

(5)

 

(6)

       

IGST

                                                     

CGST

                                                     

SGST

                                                     

Interest

                         

Penalty

       

Non-editable

                                     

Fee

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)

    
                               
       

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, correcttom" width="4">                                                               

 

 * 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
 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

We have IEC, can we export from all ports?

What are the legal documents in exports

What does ECGC do on default of payment of any overseas buyer?

What happens if Date difference in HBL & MBL

Transferability of Bill of Lading

Transhipment - A redefinition

Travelers to India under import duty exemption, Frequently Asked Questions Part 2

Triangular export

Triangular shipment

Types of Insurance D" width="41"> 

  

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

 

 

.

What happens if overseas buyer not paid export bills discounted.

What happens if proper tracking of goods not effected in export import business?

What happens if your buyer rejects cargo? What are the major problems if consignee not taken delivery of cargo?



d valign="bottom" width="71"> 
                       

(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)

 Name: