GSTR 5 Return for non resident taxable persons

☰ Menu

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

Non-editable

Total

9. Closing stock of Goods

S. No.	Description of goods	HSN		UQC	Quantity	Value (Rs.)

(1)	(2)		(3)	(4)	(5)	(6)

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 20^th 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

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 Documents.

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?

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. GSTIN ………………………….

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

3. Address

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

4. Period of Return

From……………..…. To……………………….

Goods imported

(figures in Rs.)

Description

Bill of

HSN

UQC

Quantity

Value

IGST

Eligibility for

Total

ITC

No.

of goods

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	Revised/Original Bill of entry

No.	Date	No.	Date	Value HSN		Taxable
						value
(1)	(2)	(3)	(4)	(5)	(6)	(7)

	IGST	Eligibility for	Total IGST	ITC available this
	IGST	ITC as	available as	month
Rate	Amt	inputs/capital	ITC
Rate	Amt	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

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)

7. Outward supplies made:

(figures in Rs.)

GSTI

Invoice

IGST

CGST

SGST

POS

Indicate

Date of

N, if

No.

Dat

Valu

Goo

Taxab

Rate

Amt

Rat

Amt

Rate

(only if

time of

any

ds/S

N/S

different

supply

supply if

ervi

value

from the

attracts

it is

ces

location

reverse

before

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

of supply if

any

different

from the

from date of

location

invoice

No.

Date

No.

Date

Goods/S HSN/

Taxable

Rate Amt.

Rate

Amt

Rate

Amt

ervices SAC

Value

recipient

)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

7. Details of Credit/Debit Notes

(figures in Rs)

GSTIN/

Type of

Debit Note/ credit

Original

Differ

Differential Tax

UIN/

note

Invoice

ential

Name

(Debit/

Value

Credit)

(Plus

receiver

Minus

)

No.

Date

No.

Date

IGST

CGST

SGST

Rat

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

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.

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

adjusting ITC)

(1)

(2)

(3)

(4)

Name: *

Email: *

Message: *