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 ^2-a[Rs. 1 lakh]_2-a

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 ^1-a[(including reverse charge liability, if any)]_1-a

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.

Place ……………                                                                                                                                

Date …………….  

Name of Authorised Signatory

Designation /Status

Signatures of Authorised Signatory

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.

^1-b[7. Invoice-level information, rate-wise, pertaining to the tax period 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 ^2-c[Rs. 1,00,000]_2-c/- (B to C Large) invoice level detail to be provided in Table 6; and 

(iii.) for all B to C supplies, other than those reported in table 6, shall be reported in Table 7 providing State-wise summary of such supplies.]_1-b

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-d[Rs. 1 lakh]_2-d” 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. ^1-c[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. Inward supplies attracting reverse charge shall be reported in Part C of the table.]_1-c

On submission of GSTR-5, System shall compute the tax liability and ITC will be posted to the respective ledgers.