Non-Resident Taxable Persons (NRTPs) registered under GST are required to file GSTR-5 for reporting outward taxable supplies and tax payable in India. Timely filing of this return is essential to avoid penalties, interest, and compliance issues under the GST law.

What is GSTR-5?

GSTR-5 is a monthly GST return required to be filed by:

• Non-Resident Taxable Persons (NRTPs)
• Foreign businesses or individuals supplying goods or services in India without a fixed place of business in India

The return contains details relating to:

• Outward taxable supplies,
• Inward supplies,
• Tax liability,
• Tax payment,
• Input Tax Credit (ITC),
• Closing stock and other prescribed information.

The return is filed electronically on the GST portal.

Legal Provision

As per:

• Section 39(5) of the Central Goods and Services Tax Act, 2017, and
• Rule 63 of the CGST Rules, 2017,

every registered non-resident taxable person must furnish GSTR-5 for the relevant tax period.

Due Date for Filing GSTR-5

GSTR-5 must generally be filed:

• By the 13th day of the month succeeding the relevant tax period, or
• Within 7 days after the expiry of registration,

whichever is earlier.

For example:

• Return for April 2026 is generally due on 13 May 2026.

Information Required in GSTR-5

The return includes the following details:

1. GSTIN and legal name of the taxpayer
2. Details of outward taxable supplies
3. Inter-state and intra-state supplies
4. Details of imports, if applicable
5. Debit notes and credit notes
6. Tax payable and tax paid
7. Input Tax Credit details
8. Interest, late fee, or other liabilities

Late Filing Consequences

Failure to file GSTR-5 within the prescribed time may result in:

• Late fee under Section 47 of the CGST Act;
• Interest on delayed tax payment under Section 50;
• Possible restriction on future GST registrations or compliance actions.

The late fee generally includes:

• Rs. 50 per day (CGST + SGST) for delay,
• Reduced fee for NIL returns as applicable.

Important Compliance Points

Non-resident taxpayers should ensure:

• Correct GST registration validity period;
• Proper reconciliation of outward supplies;
• Timely payment of GST liability;
• Maintenance of import and supply documentation;
• Filing before expiry of temporary GST registration.

Businesses participating in exhibitions, trade fairs, temporary projects, or cross-border services in India should pay special attention to GSTR-5 compliance requirements.

Conclusion

GSTR-5 is an important compliance requirement for non-resident taxable persons operating in India. Accurate reporting of outward taxable supplies and timely payment of GST help avoid penalties and ensure smooth business operations under GST law.

For expert guidance on this topic, contact your tax professional today.