GSTR-5: Summary of Outward Taxable Supplies and Tax Payable by a Non-Resident Taxable Person

A Non-Resident Taxable Person (NRTP) registered under GST is required to report its taxable transactions in India through Form GSTR-5. The return captures outward supplies, applicable tax liability, eligible input tax credit and tax payment details.

Who is a Non-Resident Taxable Person?

Under Section 2(77) of the CGST Act, 2017, a non-resident taxable person is a person who occasionally undertakes transactions involving the supply of goods or services in India, whether as principal or agent, but has no fixed place of business or residence in India. (Tax Information)

This category may include overseas businesses undertaking temporary or occasional taxable supplies in India.

What is GSTR-5?

GSTR-5 is the GST return specifically prescribed for registered non-resident taxable persons. The GST Portal confirms that all persons registered as NRTPs are required to file Form GSTR-5. (GST Tutorial)

The return broadly covers:

• Details of imports of goods and eligible input tax credit

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• Outward taxable supplies to registered and unregistered persons

• Amendments to previously reported supplies

• Debit and credit notes, wherever applicable

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• Total tax liability

• Tax, interest and other amounts payable and paid

• Applicable late fee and interest

The prescribed return is linked to Rule 63 of the CGST Rules, 2017. (Indian Kanoon)

GSTR-5 Due Date

For a non-resident taxable person whose registration remains valid for more than one month, GSTR-5 is generally required to be filed by the 13th day of the month succeeding the tax period.

Where the registration period expires earlier or the business is closed, the return is required to be furnished within seven days of the relevant event, as applicable. The GST Portal specifically confirms the 13th-day due date for periods from October 2022 onwards. (GST Tutorial)

For example, the GSTR-5 for July 2026 would generally be due on 13 August 2026, subject to any extension notified by the Government.

Important Compliance Points

Before filing GSTR-5, an NRTP should:

1. Reconcile sales invoices with the outward supplies reported in the return.

2. Verify GSTIN, invoice numbers, taxable values and applicable tax rates.

3. Check IGST, CGST, SGST/UTGST and cess liability, wherever applicable.

4. Reconcile eligible input tax credit, particularly credit relating to imported goods.

5. Compute and discharge the tax liability before filing.

6. Verify interest and late fee, if applicable.

The GST Portal also provides for electronic cash and credit ledgers and a tax liability register for non-resident taxable persons. (GST Tutorial)

Conclusion

Timely and accurate filing of GSTR-5 is important for non-resident businesses undertaking taxable supplies in India. Proper reconciliation of outward supplies, tax liability and eligible credits helps avoid interest, late fees and compliance complications.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: GSTR-5 is the GST return for non-resident taxable persons, covering outward supplies, tax liability, eligible ITC and tax payment.

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