Summary of Outward Taxable Supplies and Tax Payable by a Non-Resident Taxable Person (GSTR-5)

Non-Resident Taxable Persons (NRTPs) carrying out taxable business transactions in India must comply with specific GST return filing requirements. One of the most important compliances is filing Form GSTR-5, which provides a summary of outward taxable supplies, inward supplies, input tax credit, and tax payable for the relevant tax period.

Who is a Non-Resident Taxable Person?

Under Section 2(77) of the Central Goods and Services Tax (CGST) Act, 2017, a Non-Resident Taxable Person is a person who occasionally undertakes taxable transactions involving the supply of goods or services in India but has no fixed place of business or residence in India. Such persons are required to obtain GST registration before commencing taxable supplies in India. (Tax Information)

What is Form GSTR-5?

Form GSTR-5 is the monthly GST return prescribed for every registered Non-Resident Taxable Person under Section 39(5) of the CGST Act, 2017, read with Rule 63 of the CGST Rules, 2017. The return enables NRTPs to report their business transactions and discharge GST liability during the validity period of their registration. (Tax Information)

Details to be Reported in GSTR-5

A Non-Resident Taxable Person is required to furnish the following information:

• Details of imports of goods.

• Outward taxable supplies made to registered persons (B2B).

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• Outward taxable supplies made to unregistered persons (B2C).

• Debit notes and credit notes issued or received.

• Amendments to previously reported transactions.

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• Tax liability on outward supplies.

• Input Tax Credit (ITC) available on imported goods.

• Interest, late fee, penalty, or any other amount payable.

• Payment of tax and other statutory dues. (CBIC GST)

Due Date for Filing

As per Section 39(5) of the CGST Act, every registered Non-Resident Taxable Person must furnish GSTR-5:

• Within 13 days after the end of the calendar month, or

• Within 7 days after the expiry of the registration period, whichever is earlier. (Tax Information)

Important Compliance Points

Businesses registered as NRTPs should keep the following in mind:

• File GSTR-5 electronically through the GST common portal.

• Ensure all outward taxable supplies are reported accurately.

• Pay GST liability, along with any applicable interest or late fee, before filing the return.

• Report amendments relating to invoices, debit notes, or credit notes in the appropriate tables.

• Delayed or incorrect filing may attract consequences under the CGST Act, including late fees and interest. (CBIC GST)

Why Timely Filing Matters

Accurate and timely filing of GSTR-5 helps businesses:

• Maintain GST compliance during their temporary operations in India.

• Correctly discharge tax liability.

• Enable recipients to view eligible invoices in their GST records where applicable.

• Avoid unnecessary notices, penalties, and compliance disputes. (Tax Information)

Conclusion

Form GSTR-5 is a critical GST compliance requirement for Non-Resident Taxable Persons operating in India. Proper reporting of outward taxable supplies, imports, input tax credit, and tax payable ensures compliance with the CGST Act and reduces the risk of penalties or litigation.

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

EXCERPT: Learn the GSTR-5 filing requirements for Non-Resident Taxable Persons, including outward taxable supplies, tax payable, and due dates under GST.

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