FAQs > Form GSTR-5

1. What is Form GSTR-5?

Form GSTR-5 is a return to be filed by all persons registered as Non- Resident Taxpayer (NRTP).

2. By when do I need to file Form GSTR-5?

Non- Resident Taxpayers need to file return in Form GSTR-5 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case, validity of registration is more than one month, monthly return (s) should be) should be filed by 13th of the month (applicable from October 2022) and 20th of the month(for return periods from July 2017 till Sep 2022) succeeding the tax period or within seven days of closing the business whichever is earlier, as illustrated in the table below:

 Due Date to be 20th prior to September, 2022 Tax Period 

Due Date to be 13th post September, 2022 Tax Period

3. From where can I file Form GSTR-5

Form GSTR-5 can be accessed on the GST Portal, post login in the Returns Dashboard by the taxpayer.

The path is Services > Returns > Returns Dashboard.

4. Is there any Offline Tool for Form GSTR-5?

No, there is no offline tool for Form GSTR-5.

5.  What are the pre-conditions for filing Form GSTR-5?

Pre-conditions for filing of Form GSTR-5 are:

1. Taxpayer should be registered as Non-Resident taxable person during the period for which return is intended to be filed and should have a valid GSTIN.

2. Taxpayer should have valid User ID and password.

6. Is there an Electronic Cash Ledger/ Electronic Credit Ledger/ Tax Liability Register available for Non- Resident Taxpayer?

Yes, Electronic Cash Ledger/ Electronic Credit Ledger/ Tax Liability Register are maintained for Non- Resident Taxpayer also.

7. What happens after Form GSTR-5 is filed?

After Form GSTR-5 is filed:

• ARN is generated on successful filing of the Form GSTR-5.

• An email is sent to the taxpayer on his registered email id. If taxpayer has provided indian mobile number, they will receive an SMS also.

8. What are the modes of signing Form GSTR-5?

You can file Form GSTR-5 using DSC or EVC.

9. Can I preview the Form GSTR-5 before filing?

Yes, you can preview Form GSTR-5 before filing on the GST Portal. Click the Download Summary (PDF) button to view the filled up GSTR-5 form.

10. How can I claim refund of the balance available in my cash ledger?

NRTP can apply for refund on the portal under the category “Refund of Excess Balance in Electronic Cash Ledger” after discharging all his/her liabilities.  

11. Whether ITC can be availed by taxpayers registered as NRTP?

NRTPs can avail ITC (Input Tax Credit) only on goods imported from overseas but can not avail ITC on local procurements and on import of services from outside India. 

12. Can I make changes in the invoices after submitting Form GSTR-5?

You cannot make any changes to the invoices/CDN once Form GSTR-5 is already filed. You can, however, amend the details of filed invoices/CDN in your subsequent Form GSTR-5. 

13. What happens when Submit button is clicked?

Once the Submit button is clicked, it will freeze all the invoices uploaded in Form GSTR-5 for that particular month. You will be not able to upload any further invoices for that month. 

14. What is the use of Compute Liabilities?

Once the taxpayer has entered the details in all required tables of GSTR-5, they can click on “Compute liabilities” button. On clicking the ‘Compute liabilities’ button, the system will compute the liabilities (Tax, Interest and Late fee).
Note: The reverse charge liabilities will also be computed on clicking of ‘Compute liabilities’ button. 

15. What is the use of ‘Proceed to File’ button?

Once the liabilities are computed, Proceed to File button is enabled to allow taxpayer to pay the liabilities and file Form GSTR-5. Further, on clicking the ‘Proceed to File’ button, the taxpayer will be navigated to the payment table. 

16. Is there any late fee for filing GSTR-5 beyond the due date?

If user files Form GSTR-5 beyond the due date, late fee becomes applicable and will be levied as per below formula:
Filing date – Due Date = No. of days for which late fee is applicable 
No. of days for which late fee is applicable x late fee applicable per day = Late Fee to be paid.

17. Can the documents be added, edited/modified even after clicking of compute liabilities or proceed to file button?

Yes, even after computing liabilities and/or Proceed to file, addition/edition/modification can be done for documents. However, taxpayer will have to click on compute liabilities button again. 

18. Which ledgers/ register are updated when Form GSTR-5 has been filed successfully? 

At time of filing of Form GSTR-5, an ARN is generated and electronic liability register, electronic cash ledger and electronic credit ledger are updated, as applicable.