GST Rules

Form GSTR‑5 (Return for Non-resident taxable person)

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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
© Valid­i­ty peri­od of registration Auto Pop­u­lat­ed

 

 

  1. Inputs/Capital goods received from Over­seas (Import of goods

(Amount in Rs. for all Tables)

 

 

Details of bill of entry  

Rate

 Tax­able value Amount Amount of ITC available
No. Date Val­ue Inte­grat­ed Tax Cess Inte­grat­ed Tax Cess
1 2 3 4 5 6 7 8 9

 

4.   Amendment in the details furnished in any earlier return

 

Orig­i­nal details Revised details Dif­fer­en­tial ITC (+/_)
Bill of entry Bill of entry Rate Tax­able value Amount Amount of ITC available
No Date No Date Val­ue Inte­grat­ed Tax Cess Inte­grat­ed Tax Cess Inte­grat­ed tax Cess
1 2 3 4 5 6 7 8 9 10 11 12 13

 

 

  1. Tax­able out­ward sup­plies made to reg­is­tered per­sons (includ­ing UIN holders)

 

GSTIN/ Invoice details Rate Tax­able Amount Place of
UIN No. Date Val­ue val­ue Inte­grat­ed Cen­tral State Cess Sup­ply
Tax Tax / (Name of
UT State/UT)
Tax

 

1 2 3 4 5 6 7 8 9 10 11

 

  1. 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 details Rate Tax­able Value Amount
No. Date Val­ue Inte­grat­ed Tax Cess
1 2 3 4 5 6 7 8

 

  1. Tax­able sup­plies (net of deb­it notes and cred­it notes) to unreg­is­tered per­sons oth­er than the sup­plies men­tioned at Table 6

 

 

Rate of tax Total Tax­able value Amount
Inte­grat­ed Cen­tral State /UT Tax Cess
1 2 3 4 5 6
7A. Intra-State sup­ply (Con­sol­i­dat­ed, rate wise)
7B.  Inter-State Sup­plies where the val­ue of invoice is upto Rs 2.5 Lakh [Rate wise]
Place of Sup­ply (Name of State)

 

  1. 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 document Revised details of doc­u­ment or

details of orig­i­nal Debit/Credit Notes

 Rate Tax­able Value Amount Place of supply
GSTIN No. Date GSTIN No. Date Val­ue Inte­grat­ed Tax Cen­tral Tax State / UT

Tax

 Cess
1 2 3 4 5 6 7 8 9 10 11 12 13 14
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]

 

  1. Amend­ments to tax­able out­ward sup­plies to unreg­is­tered per­sons fur­nished in returns for Ear­li­er tax peri­ods in Table 7

 

Rate of tax Total tax­able value Amount
Inte­grat­ed Tax Cen­tral Tax State / UT Tax Cess
1 2 3 4 5 6
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

 

 

Rate of Tax

 Tax­able value Amount of tax
Inte­grat­ed Tax Cen­tral Tax State/UT Tax CESS
1 2 3 4 5 6
10A.   On account of out­ward supply
10B.   On account of dif­fer­en­tial ITC being neg­a­tive in Table 4

 

  1. Tax payable and paid

 

Descrip­tion Tax payable Paid in cash Paid through ITC Tax Paid
Inte­grat­ed tax Cess
1 2 3 4 5 6
(a) Inte­grat­ed Tax
(b)  Cen­tral Tax
© State/UT Tax
(d) Cess

 

  1. Inter­est, late fee and any oth­er amount payable and paid

 

Descrip­tion Amount payable Amount paid
1 2 3
I Inter­est on account of
(a) Inte­grat­ed tax
(b)    Cen­tral Tax
©        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

 

Descrip­tion Tax Inter­est Penal­ty Fee Oth­er Deb­it Entry Nos.
1 2 3 4 5 6 7
(a) Inte­grat­ed tax
(b)     Cen­tral Tax
©     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]

 

Descrip­tion Tax paid in cash Tax paid  through ITC Inter­est Late fee
Inte­grat­ed tax Cess
1 2 3 4 5 6
(a) Inte­grat­ed tax
(b) Cen­tral Tax
© 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.

 

Signa­tures of Autho­rised Signatory

Place ……………                                            Name of Autho­rised Signatory

Date …………….                                             Des­ig­na­tion /Status

 

Instructions:-

  1. Terms used:
    1. GSTIN: Goods and Ser­vices Tax Iden­ti­fi­ca­tion Number
    2. UIN: Unique Iden­ti­ty Number
    3. UQC: Unit Quan­ti­ty Code
    4. HSN: Har­mo­nized Sys­tem of Nomenclature
    5. POS: Place of Sup­ply (Respec­tive State)
    6. B to B: From one reg­is­tered per­son to anoth­er reg­is­tered person
    7. B to C: From reg­is­tered per­son to unreg­is­tered person
  2. GSTR‑5 is applic­a­ble to non-res­i­dent tax­able per­son and it is a monthly
  3. 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
  4. 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
  5. Recip­i­ent to pro­vide for Bill of Entry infor­ma­tion includ­ing six dig­its port code and sev­en dig­its bill of entry
  6. Table 4 con­sists of amend­ment of import of goods which are declared in the returns of ear­li­er tax
  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 2,50,000/- (B to C Large) invoice lev­el detail to be pro­vid­ed in Table 6; and
  • For all B to C sup­plies (whether inter-State or intra-State) where invoice val­ue is up to 2,50,000/- State-wise sum­ma­ry of sup­plies shall be filed in Table 7.

 

  1. Table 8 con­sists of amend­ments in respect of -
  1. B2B out­ward sup­plies declared in the pre­vi­ous tax period;
  2. “B2C inter-State invoic­es where invoice val­ue is more than 2.5 lakhs” report­ed in the pre­vi­ous tax peri­od; and
  • Orig­i­nal Deb­it and cred­it note details and its amendments.

 

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

On sub­mis­sion of GSTR‑5, Sys­tem shall com­pute the tax lia­bil­i­ty and ITC will be post­ed to the respec­tive ledgers.

Down­load Form GSTR‑5 in Word Formats

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