Form GSTR-5
(See Rule 63)
Return for Non-resident taxable person
3. Inputs/Capital goods received from Overseas (Import of goods
(Amount in Rs. for all Tables)
4. Amendment in the details furnished in any earlier return
5. Taxable outward supplies made to registered persons (including UIN holders)
6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh
7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6
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 thereof]
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier tax periods in Table 7
10. Total tax liability
11. Tax payable and paid
12. Interest, late fee and any other amount payable and paid
13. Refund claimed from electronic cash ledger
14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return]
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.
Instructions:-
1. Terms used:
2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
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 earlier.
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 goods.
5. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number.
6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period.
7. Invoice-level information, rate-wise, pertaining to the tax period separately for goods and services should be reported as under:
i. For all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5;
ii. For all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and
iii. 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 Table 7.
8. Table 8 consists of amendments in respect of -
i. B2B outward supplies declared in the previous tax period;
ii. "B2C inter-State invoices where invoice value is more than 2.5 lakhs" reported in the previous tax period; and
iii. Original Debit and credit note details and its amendments.
9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State supplies where invoice value is more than Rs 250000/-.
10. 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.