Form GSTR-5 is a return to be filed by all Non- Resident Taxpayer in case they don’t wish to avail ITC (Input Tax Credit) on local procurements. In case, non-resident person wishes to avail ITC on local procurement, it will be required to register as a normal taxpayer and file Form GSTR-1/ 3B as a normal/casual taxpayer.
Non- Resident Taxpayers need to file Form GSTR-5 return for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case, registration period is for more than one month, monthly return (s) would be filed by 20th of the month succeeding the tax period and thereafter return for remaining period would be filed within a period of seven days.
Form GSTR-5 can be accessed on the GST Portal, post login in the Returns Dashboard by the taxpayer. The path is Services > Returns > Returns Dashboard
No, there is no offline tool for Form GSTR-5
Pre-conditions for filing of Form GSTR-5 are:
Yes, Electronic Cash Ledger/ Electronic Credit Ledger/ Tax Liability Register are maintained for Non- Resident Taxpayer also.
You need to explicitly click on the GENERATE GSTR5 SUMMARY button at the bottom of the page to view the auto drafted invoices from the counter party’s return.
For invoice data received in Form GSTR-5, you can take following actions:
c. Pending for Action
Pending for action option is not allowed in your last/ final return.
After Form GSTR-5 is filed:
ARN is generated on successful filing of the Form GSTR-5 Return. An SMS and an email are sent to the taxpayer on his registered mobile and email id Once the return is filed after affixing DSC or EVC as the case may be, the Form is passed on to:
You can file Form GSTR-5 using DSC or EVC.
Yes, you can preview Form GSTR-5 before submitting on the GST Portal.
You can claim refund from Electronic Cash Ledger in your last return only. Last return will be decided after considering the extended period of registration. Refund from Electronic Cash Ledger is allowed only if the Electronic Liability Register have zero liability across all major and minor heads.
Non-resident taxpayer cannot claim credit on taxes paid on import of services from outside India.
You cannot make any changes to the invoices/CDN once you submit Form GSTR-5.
Once the Submit button is clicked, it will freeze all the invoices uploaded in Form GSTR-5 for that particular month. You will be not able to upload any further invoices for that month.