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FORM GSTR-5: Return for Non-resident taxable person

by | Jul 24, 2024 | GST, Forms | 0 comments

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Important Keyword: GST, GSTR, FORM GSTR-5, Non-resident taxable person.

FORM GSTR-5

[See rule 63]

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
 1[(d)ARN Auto Populated
 (e)Date of ARN Auto Populated]
  • Inputs/Capital goods received from Overseas (Import of goods

(Amount in Rs. for all Tables)

Details of bill of entry  RateTaxable valueAmountAmount of ITC available
No.DateValueIntegrated TaxCessIntegrated TaxCess
123456789
         
      
      

4.  Amendment in the details furnished in any earlier return

Original detailsRevised detailsDifferential ITC (+/_)
Bill of entryBill of entryRateTaxable valueAmountAmount of ITC available
NoDateNoDateValueIntegrated TaxCessIntegrated TaxCessIntegrated taxCess
12345678910111213
             
        
        
  • Taxable outward supplies made to registered persons (including UIN holders)
12
FORM GSTR-5: Return for Non-resident taxable person 5
  • Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh
Place of Supply (State/UT)Invoice detailsRateTaxable ValueAmont
No.DateValueIntegrated TaxCess
12345678
        
    
  • Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6
Rate of taxTotal Taxable valueAmount
IntegratedCentralState /UT TaxCess
12Tax3Tax456
7A. Intra-State supply (Consolidated, rate wise)
      
7B. Inter-State Supplies where the value of invoice is uptoRs 2.5 Lakh [Rate wise]
Place of Supply (Name of State) 
      
  • 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 documentRevised details of document or details of original Debit/Credit NotesRateTaxable ValueAmountPlace of supply
GSTINNo.DateGSTI NNo.DateValueIntegrated TaxCentral TaxState / UT TaxCess
1234567891011121314
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]
              
  • Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier tax periods in Table 7
Rate of taxTotal taxable valueAmount
Integrated TaxCentral TaxState / UT TaxCess
123456
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) 
      
  1. Total tax liability 1[(including reverse charge liability, if any)]
  Rate of Tax  Taxable valueAmount of tax
Integrated TaxCentral TaxState/UT TaxCESS
123456
10A.  On account of outward supply
      
10B.  On account of differential ITC being negative in Table 4
      
1[10C. On account of inward supplies liable to reverse charge
      

]

  1. Tax payable and paid
DescriptionTax payablePaid in cashPaid through ITCTax Paid
Integrated taxCess
123456
(a) Integrated Tax     
(b) Central Tax     
(c) State/UT Tax     
(d) Cess     
  1. Interest, late fee and any other amount payable and paid
DescriptionAmount payableAmount paid
123
I Interest on account of
(a) Integrated tax  
(b)    Central Tax  
(c)    State/UT Tax  
(d)    Cess  
II Late fee on account of
(a)    Central tax  
(b)    State / UT tax  
  1. Refund claimed from electronic cash ledger
DescriptionTaxInterestPenaltyFeeOtherDebit Entry Nos.
1234567
(a) Integrated tax      
(b)    Central Tax      
(c)    State/UT Tax      
(d)    Cess      
Bank Account Details (Drop Down)    
  1. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return]
DescriptionTax paid in cashTax paid through ITCInterestLate fee
Integrated taxCess
123456
(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.

Place ……………Name of Authorised Signatory
Date …………….Designation /Status

Signatures of Authorised Signatory

Instructions:-
  1. Terms used:
    • GSTIN: Goods and Services Tax Identification Number
    • UIN:     Unique Identity Number
    • UQC:     Unit Quantity Code
    • HSN:    Harmonized System of Nomenclature
    • POS:     Place of Supply (Respective State)
    • B to B:  From one registered person to another registered person
    • B to C:  From registered person to unregistered personGSTR-5 is applicable to non-resident taxable person and it is a monthly return.
    • 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.
    • 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.
    • Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number.
    • Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period.
      1. 2[Invoice-level information, rate-wise, pertaining to the tax period 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, other than those reported in table 6, shall be reported in Table 7 providing State-wise summary of such supplies.]1

  • 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 3[rupees] 2.5 lakhs” reported in the previous tax period; and

(iii.)  Original Debit and credit note details and its amendments.

  • Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State supplies where invoice value is more than Rs 250000/-.

1 Substitued vide Notf No. 79/2020-CT dated 15.10.2020 for ―7.Invoice-level information, rate-wise, pertaining to the tax period separately for goods and services should be reported as under:

  1. For all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5;
  2. 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
  3. For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- Statewise summary of supplies shall be filed in Table 7.‖.
  1. 2[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. Inward supplies attracting reverse charge shall be reported in Part C of the table.]2
  1. Inserted vide Notification No. 79/2020-CT dated 15.10.2020.
    • Substituted vide Notification No. 79/2020-CT dated 15.10.2020.
    • Inserted vide Notification No. 79/2020-CT dated 15.10.2020.

2 Substituted vide Notf No. 79/2020-CT dated 15.10.2020 for ―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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Web Stories: NOTIFICATION No. 11/2024-Central Tax: Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate

Official Income Tax Return filing website: https://incometaxindia.gov.in/