Form GSTR-5

Return for Non-resident taxable person

GSTR-5 Table Header


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 person

2) GS-5 is applicable to nonresident taxableperson and it is a monthly return.

3) The details in GSTR5 should be furnished by 20thof the month succeeding therelevant tax period or within 7 days from the last date of the registration whichever isearlier.

3. Inputs/Capital goods received from Overseas (Import of goods)

GSTR-5 Table Headeq

  1. 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.

  2. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number.

4. Amendment in the details furnished in any earlier return

GSTR-5 Table 4

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

GSTR-5 Table 5a GSTR-5 Table 5b

6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh

GSTR-5 Table 6

For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-wise summary of supplies shall be filed in

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

GSTR-5 Table 7

8. 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 there of]

GSTR-5 Table 8

Table 8 consists of amendments in respect of-i.B2B outward supplies declared in the previous tax period;i―B2C interState invoices where invoice value is more than 2.5 lakhs‖ reportedin the previous tax period; andiiiOriginal Debit and credit note details and its amendments.

9. Amendments to taxable outward suppliesk top/gstr-5-table-8.png unregistered persons furnished in returns for Earlier tax periods in Table 7

GSTR-5 Table 9

10. Total tax liability

GSTR-5 Table 10

11. Tax payable and paid

GSTR-5 Table 10

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

GSTR-5 Table 12a GSTR-5 Table 12b

13.Refund claimed from electronic cash ledger

GSTR-5 Table 1

14.Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return]

GSTR-5 Table 14

GSTR-5 Verification