GSTR-5 is the monthly Goods and Services Tax (GST) return that must be filed by every registered non-resident taxable person (NRTP) for the period during which they carry out business in India. It records all business transactions, including outward supplies, imports, input tax credit, tax liability and taxes paid, for the relevant tax period. The return must be filed electronically on the GST portal at gst.gov.in and is due by the 13th day of the month following the tax period.
This guide explains what GSTR-5 is, who is required to file it, the due date and the 7-day rule relating to expiry of registration, the complete 14-section structure of the return, the late fees and interest applicable for delayed filing, the consequences of non-filing, and the step-by-step online filing process. It also clarifies the distinction between GSTR-5 and GSTR-5A, which are often confused.
Key update: The due date for filing GSTR-5 is the 13th day of the month following the tax period, and not the 20th. This change was introduced following Budget 2022. For example, the GSTR-5 for March 2026 must be filed by 13 April 2026. Several older references still mention the earlier due date of the 20th; however, the correct statutory deadline is the 13th.
GSTR 5 - key highlights
| Detail | Value |
|---|---|
| What it is | Monthly GST return for non-resident taxable persons (NRTPs) |
| Who files | Every registered non-resident taxable person doing business in India |
| Filed on | gst.gov.in (GST portal) |
| Frequency | Monthly |
| Due date | 13th of the month following the tax period |
| Final return on expiry | Within 7 days of registration validity expiry, if earlier |
| Late fee | ₹50 per day (₹20 per day for nil return); maximum ₹5,000 per Act |
| Interest on late tax | 18% per annum on the outstanding tax amount |
| Revision | Not allowed — errors are corrected in subsequent returns |
| Authentication | Digital Signature Certificate (DSC) or EVC |
| Governing rule | Rule 63 of the CGST Rules, 2017; Section 39(5) of the CGST Act |
Who is a Non-Resident Taxable Person (NRTP)?
Under the CGST Act, a non-resident taxable person is any person who occasionally undertakes transactions involving the supply of goods or services, whether as principal or agent, but who has no fixed place of business or residence in India. Common examples include:
- A foreign company exhibiting and selling products at a trade fair or exhibition in India
- An overseas business supplying goods or services for a short-term project or event in India
- A foreign entity providing services in India for a limited, defined period
An NRTP must register under GST at least 5 days before commencing business in India. The registration is temporary — valid for the period specified in the application or 90 days from the effective date, whichever is earlier — and can be extended once by a further 90 days. At the time of registration, the NRTP must deposit an advance tax equal to the estimated tax liability for the registration period.
Why is GSTR-5 important?
- Compliance — it is the mechanism through which non-resident taxpayers meet their Indian GST obligations
- Tax tracking — it lets the authorities track the tax liability of foreign entities doing business in India, helping prevent evasion
- Transparency — accurate filing builds a clean compliance record between the taxpayer and the tax authorities
- Avoiding penalties — timely, accurate filing avoids late fees, interest and legal complications
- Smooth operations — staying compliant keeps cross-border business activity running without disruption
Who should file GSTR-5?
GSTR-5 must be filed by every registered non-resident taxable person who engages in business transactions in India. This includes:
- Foreign entities supplying goods or services in India
- Non-resident taxpayers registered under GST as NRTPs
- Businesses conducting short-term projects, exhibitions or events in India
Note: NRTPs supplying OIDAR services to unregistered Indian recipients file GSTR-5A instead. NRTPs cannot claim input tax credit through GSTR-5 in the way regular taxpayers do; a non-resident who wishes to operate as a regular taxpayer (and claim input tax credits) must register as a normal taxpayer and file GSTR-1 and GSTR-3B.
GSTR-5 due date
GSTR-5 must be filed monthly, by the 13th of the month following the tax period. If the non-resident taxpayer's registration expires before then, the final GST returns must be filed within 7 days of the registration validity expiry, whichever is earlier.
| Tax period | GSTR-5 due date |
|---|---|
| March 2026 | 13 April 2026 |
| April 2026 | 13 May 2026 |
| May 2026 | 13 June 2026 |
| June 2026 | 13 July 2026 |
| July 2026 | 13 August 2026 |
| August 2026 | 13 September 2026 |
The due date was the 20th of the following month before Budget 2022; it is now the 13th. Always verify the current due date on gst.gov.in, since the government periodically issues extension notifications for specific months.
GSTR-5 format: the 14 Sections
The GSTR-5 format prescribed by the government has 14 headings. The table below explains what each section captures.
| # | Section | What it captures |
|---|---|---|
| 1 | GSTIN | The GST Identification Number of the non-resident taxpayer (auto-populated) |
| 2 | Name of the taxpayer | Legal and trade name; auto-populated from the GST system |
| 3 | Import of goods | Details of goods imported into India — inputs or capital goods received from overseas, with Bill of Entry details |
| 4 | Amendments — import of goods | Corrections to import-of-goods details declared in earlier returns |
| 5 | Taxable outward supplies to registered persons | Sales made to GST-registered persons in India (B2B) |
| 6 | Taxable outward inter-state supplies to unregistered persons (invoice > ₹2.5 lakh) | Large-value B2C inter-state sales above ₹2.5 lakh |
| 7 | Net debit/credit notes to unregistered persons (other than #6) | Other B2C supplies and the net effect of debit and credit notes |
| 8 | Amendments to outward supplies (#5 and #6) | Corrections to the outward supplies declared in sections 5 and 6 of earlier returns |
| 9 | Amendments to outward supplies (#7) | Corrections to the supplies declared in section 7 of earlier returns |
| 10 | Total tax liability | The total tax payable for the period, after all supplies and amendments |
| 11 | Tax payable and paid | Break-up of CGST, SGST, IGST and cess payable and actually paid |
| 12 | Interest, late fee and other amounts payable and paid | Any interest, late fee or other dues, and the amounts paid |
| 13 | Refund claimed from electronic cash ledger | Any refund of the advance tax balance claimed from the cash ledger |
| 14 | Debit entries in electronic cash/credit ledger | Debit entries for tax and interest payment (populated after payment)[2] |
Prerequisites for filing GSTR-5
Before filing GSTR-5, non-resident taxpayers must meet certain prerequisites:
- GST registration: Ensure GST registration as a non-resident taxpayer.
- Accurate records: Maintain detailed records of all transactions.
- Valid digital signature: A valid digital signature certificate (DSC) for authentication.
Meeting these prerequisites ensures a smooth filing process and compliance with GST regulations.
How to file GSTR 5?
Filing GSTR-5 involves several steps to ensure accurate and compliant reporting:
- Login to GST portal: Access the GST portal using your credentials.
- Navigate to GSTR-5: Go to the 'Returns Dashboard' and select GSTR-5.
- Enter details: Fill in details of outward and inward supplies, credit/debit notes, and tax liabilities.
- Review and validate: Carefully review all entries for accuracy and validate the information.
- Submit with DSC: Submit the form using a valid digital signature certificate (DSC).
- Payment of tax: Pay the tax liability through the portal if any.
Regularly updating records and reviewing entries ensures accurate filing and compliance with GST regulations.
Can GSTR-5 be revised?
No. There is no provision to revise GSTR-5 once it has been filed. Any error or omission must be corrected in a subsequent return through the amendment sections (8 and 9 for outward supplies, 4 for imports). Because corrections are cumbersome and time-consuming, it is essential to review every entry carefully before submission. Maintaining accurate transaction records throughout the period makes error-free filing far easier.
GSTR-5 late fees and penalty
Filing GSTR-5 after the due date attracts both a late fee and interest:
| Charge | Amount |
|---|---|
| Late fee (normal return) | Rs. 50 per day of delay (Rs. 25 CGST + Rs. 25 SGST) |
| Late fee (nil return) | Rs. 20 per day of delay (Rs. 10 CGST + Rs. 10 SGST) |
| Maximum late fee | Rs. 5,000 per Act (Rs. 10,000 total across CGST and SGST) |
| Interest on outstanding tax | 18% per annum, from the day after the due date to the date of payment |
The interest is calculated by the taxpayer on the outstanding tax amount for the period from the day after the due date until the tax is actually paid. A GST Calculator can help estimate the interest payable on delayed tax payments, enabling taxpayers to determine their total liability before filing GSTR-5.
Conclusion
Understanding what GSTR 5 is and its significance is crucial for non-resident taxpayers conducting business in India. Filing GSTR-5 ensures compliance with GST laws and helps in accurate reporting of transactions and tax liabilities. Timely and precise filing, aided by tools like a GST calculator, can simplify the process and prevent legal issues. For businesses needing financial support, a business loan can provide the necessary funds to manage operations smoothly and comply with tax obligations.
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