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CGST FORMS
RETURN

Body

Form GSTR-5

(See Rule 63)

Return for Non-resident taxable person

Year        
Month        

1. GSTIN                              
2. (a) Legal name of the registered person Auto Populated
  (b) Trade name, if any Auto Populated
  (c) Validity period of registration Auto Populated

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

(Amount in Rs. for all Tables)

Details of bill of entry Rate Taxable value Amount Amount of ITC available
No. Date Value Integrated Tax Cess Integrated Tax Cess
1 2 3 4 5 6 7 8 9
 

               
           
           
           

4. Amendment in the details furnished in any earlier return

Original details Revised details Differential ITC (+/_)
Bill of entry Bill of entry Rate Taxable value Amount Amount of ITC available
No Date No Date Value Integrated Tax Cess Integrated Tax Cess Integrated Tax Cess
1 2 3 4 5 6 7 8 9 10 11 12 13
 

                       
               
               

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

GSTIN/UIN

Invoice details Rate Taxable value Amount Place of Supply (Name of State/UT)
No. Date Value Integrated Tax Central Tax State / UT Tax Cess
1 2 3 4 5 6 7 8 9 10 11
                     
                     
                     
                     

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

Place of Supply (State/UT)

Invoice details Rate Taxable Value Amount
No. Date Value Integrated Tax Cess
1 2 3 4 5 7 8 9
               

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

Rate of tax

Total Taxable value

Amount
Integrated Tax Central Tax State /UT Tax Cess
1 2 3 4 5 6
7A. Intra-State supply (Consolidated, rate wise)
           
7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise]
Place of Supply (Name of State)  
           

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]

Details of original document Revised details of document or details of original Debit/Credit Notes Rate Taxable Value Amount Place of supply
GSTIN No. Date GSTIN No. Date Value Integrated Tax Central Tax State / UT Tax Cess
1 2 3 4 5 6 7 8 9 10 11 12 13 14
8A. If the invoice details furnished earlier were incorrect
                           
8B. Debit Notes/Credit Notes [original)]
                           
8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
                           

9. Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier tax periods in Table 7

Rate of tax

Total taxable value Amount
Integrated Tax Central Tax State / UT Tax Cess
1 2 3 4 5 6
Tax period for which the details are being revised  
9A. Intra-State Supplies [Rate wise]
           
9B. Inter-State Supplies [Rate wise]
Place of Supply (Name of State)  
           

10. Total tax liability

Rate of Tax

Taxable value Amount of tax
Integrated Tax Central Tax State/UT Tax CESS
1 2 3 4 5 6
10A. On account of outward supply
           
10B. On account of differential ITC being negative in Table 4
           

11. Tax payable and paid

Description

Tax payable

Paid in cash

 

Paid through ITC Tax Paid
Integrated tax Cess  
1 2 3 4 5 6
(a) Integrated Tax          
(b) Central Tax          
(c) State/UT Tax          
(d) Cess          

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

Description Amount payable Amount paid
1 2 3
(I) Interest on account of    
(a) Integrated tax    
(b) Central Tax    
(c) State/UT Tax    
(d) Cess    
II Late fee on account of
(a) Central tax    
(b) State / UT tax    

13. Refund claimed from electronic cash ledger

Description Tax Interest Penalty Fee Other Debit Entry Nos.
1 2 3 4 5 6 7
(a) Integrated tax            
(b) Central Tax            
(c) State/UT Tax            
(d) Cess            
Bank Account Details (Drop Down)        

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

Description

Tax paid in cash Tax paid through ITC Interest Late fee
Integrated tax Cess
1 2 3 4 5 6
(a) Integrated tax          
(b) Central Tax          
(c) State/UT Tax          
(d) Cess          

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.

  Signatures of Authorized Signatory
Place ................ Name of Authorized Signatory
Date ............. Designation /Status

Instructions:-

1. Terms used:

a. GSTIN: Goods and Services Tax Identification Number
b. UIN: Unique Identity Number
c. UQC: Unit Quantity Code
d. HSN: Harmonized System of Nomenclature
e. POS: Place of Supply (Respective State)
f. B to B: From one registered person to another registered person
g. B to C: From registered person to unregistered person

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.