GSTR-5 is a Goods and Services Tax (GST) return that needs to be filed by non-resident foreign taxpayers who engage in the supply of goods and services in India. Here are key details about GSTR-5:

Step By Step Process :- 


GSTR-5 is applicable to non-resident taxpayers who are not eligible to avail themselves of the composition scheme and are involved in making supplies in India.

Frequency of Filing:

It is filed on a monthly basis. The return provides details of supplies made during the tax period.

Details Included in GSTR-5:

The return captures details such as:

  • Invoice-wise details of outward supplies made during the tax period.
  • Details of import of goods and services.
  • Tax liability and taxes paid.

Filing by Agent:

If the non-resident taxpayer is represented by an agent, the agent is required to file GSTR-5 on behalf of the taxpayer.

Due Dates:

The due date for filing GSTR-5 is generally the 20th of the following month. Taxpayers should verify the official notifications for any changes in due dates.

Late Fees:

Late fees may be applicable if GSTR-5 is not filed within the prescribed due date. It’s essential to adhere to the deadlines to avoid penalties

Top 79 Tally Interview Questions

Nil Return Filing:

Non-resident taxpayers are required to file GSTR-5 even if there are no transactions during a specific tax period. A nil return should be filed in such cases.

Verification and Submission:

The taxpayer or their authorized representative needs to verify and submit GSTR-5 electronically on the GST portal.


Amendments to GSTR-5 can be made in subsequent tax periods if there are errors or omissions in the initially filed return.

Other Compliance Requirements:

Non-resident taxpayers may have additional compliance requirements, such as obtaining a unique identification number (UIN) and complying with other provisions of the GST law.

It’s important for non-resident taxpayers to understand the specific requirements of GSTR-5, file the return accurately, and comply with the GST regulations in India.

As the GST framework is subject to updates, businesses should refer to the latest guidelines and notifications from the official GST portal or consult with a tax professional like Legato Business Solution LLP for the most current information.