GSTR-5: Summary of Outward Taxable Supplies and Tax Payable for Non-Resident Taxable Persons

A non-resident taxable person carrying out occasional taxable supplies in India must comply with a separate GST return process. Form GSTR-5 captures outward taxable supplies, eligible input tax credit and tax payable for the relevant period.

Who must file GSTR-5?

Section 2(77) of the CGST Act, 2017 defines a non-resident taxable person as a person who occasionally undertakes supplies in India but has no fixed place of business or residence in India.

Under Section 39(5) of the CGST Act read with Rule 63 of the CGST Rules, every registered non-resident taxable person must furnish Form GSTR-5 electronically on the GST portal.

Due date for filing

GSTR-5 is generally due within 13 days after the end of the relevant calendar month. Where the registration period ends earlier, the return must be filed within seven days after the last day of that registration period, whichever is earlier.

The 13-day timeline was introduced through the amendment to Section 39(5), effective from 1 October 2022 through Notification No. 18/2022–Central Tax dated 28-09-2022. Taxpayers should still check the GST portal for any period-specific extension.

Key details reported in GSTR-5

Form GSTR-5 is more than a summary of sales. It includes:

• Taxable outward supplies made to registered recipients, including supplies attracting reverse charge where applicable.
• Inter-State taxable supplies made to unregistered persons.
• Zero-rated supplies, including exports and supplies to SEZs.
• Amendments to outward-supply details reported in earlier returns.
• Debit notes and credit notes.
• Imports of goods and services, eligible input tax credit, and amendments relating to such imports.
• Tax, interest, late fee and other amounts payable and paid.

The prescribed GSTR-5 format is set out in the CGST Rules. Rule 60(2) also provides that invoice details furnished in GSTR-5 are made available electronically to the eligible recipient in Form GSTR-2A.

Tax payment and practical compliance

Tax liability disclosed in GSTR-5 should be carefully reconciled with invoices, shipping documents, import records and electronic ledgers before filing. A non-resident taxable person should maintain complete invoice-level details, classify supplies correctly as intra-State or inter-State, and review amendments before submission.

Timely filing helps ensure proper reporting to recipients and reduces exposure to interest and late-fee consequences. For expert guidance on this topic, contact your tax professional today.

Sources: Section 2(77) and Section 39(5) of the CGST Act, 2017; GST Portal GSTR-5 guidance; CGST Rules—Form GSTR-5.

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