GSTR-5
RETURN FOR NON RESIDENT TAXABLE PERSONS (FOREIGNERS)
Key Points of GSTR 5 – Return for Non Resident Taxale persons (Foreigners)
- Due Date of GSTR 5: GSTR 5 Return for Non Resident Taxale persons (Foreigners) to be furnished on monthly basis by 20th of the month succeeding tax period & within 7 days after expiry of registration
- GSTR 5 by Whom :- GSTR 5 Return to be furnished by Non Resident Taxale persons (Foreigners)
- Details to be furnished in GSTR 5 Return for Non Resident Taxale persons (Foreigners)
- Goods imported
- Amendments in Goods imported of earlier tax periods
- Services received from a supplier located outside India (Import of services)
- Amendments in Services received from a supplier located outside India (Import of services) of earlier tax periods
- Outward supplies made:
- Amendments to details in Outward supplies
- Details of Credit/Debit Notes
- Amendment to Details of Credit/Debit Notes of earlier tax periods
- Tax paid
- Closing stock of Goods
- Refund Claimed from Cash Ledger
Download GSTR-5 Return to be furnished by Non Resident Taxale persons (Foreigners)
Read also GST Return filing Process in India
GST Return ,GSTR 1, GSTR 2, GSTR 3, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10, GSTR 11,
GST Return : Who … What….When….to File GST Return
Sr.No | Form | Who to File ? | What to file? | When to File ? |
1 | GSTR-1 | Registered taxable supplier | Outward supplies | 10th of the month succeeding the tax period |
2 | GSTR-2 | Registered taxable recipient | Inward supplies /Purchases | 15th of the month succeeding the tax period |
3 | GSTR-3 | Registered taxable person | Monthly Return | 20th of the month succeeding the tax period |
4 | GSTR-4 | Composition supplier | Outward supplies, inward supplies | 18th of the month succeeding the Quarter |
5 | GSTR-5 | Non-resident person | Outward supplies, inward supplies | 20th of the month succeeding tax period & within 7 days after expiry of registration |
6 | GSTR -6 | Input service distributor | details of tax invoices on which credit has been received | 13th of the month succeeding the tax period |
7 | GSTR-7 | Tax deductor | Details of tax deducted | 10th of the month succeeding the month of deduction |
8 | GSTR-8 | E commerce operator/tax collector | Details of tax collected. | 10th of the month succeeding the tax period |
9 | GSTR-9 | Registered Taxable Persons | Annual Return | 31st December of the next Financial Year] |
10 | GSTR 9A | Taxable Person paying tax u/s 8 (Compounding Taxable Person) | Annual Return | 31st December of the next Financial Year] |
11 | GSTR 9B | Registered Taxable Person (if Turnover Exceeds 1Crore) | Audit Report with Reconciliation Statement | 31st December of the next Financial Year |
12 | GSTR 10 | Taxable person whose registration has been surrendered or cancelled | Final return | within three months of the date of cancellation or date of cancellation order, whichever is later |
13 | GSTR 11 | Persons having Unique Identity Number and Claiming Refund | Details of inward supplies | 28th of the month following the month for which statement is filed |
Read also GST Return filing Process in India
Download Draft GST Return Rules Released by Govt
Download Draft GST Return Formats released by Govt
Free Education Guide on Goods & Service Tax (GST)