Who is a Non Resident Taxable Person need to file GSTR-5?
A Non – Resident Taxable Person means a person who supplies goods or services occasionally. In addition, this person does not have a fixed place of business or residence in India need to file form GSTR-5.
GSTR-5 Return to be filed by Non Resident Taxpayers
Form GSTR-5 is a return to be filed by all Non- Resident Taxpayer in case they don’t wish to avail ITC (Input Tax Credit) on local procurements.
Note:
In case, non-resident person wishes to avail ITC on local procurement will require to register as a normal taxpayer and file Form GSTR-1/ 3B as a normal/casual taxpayer.
Special Certificate of GST Registration to Non-Residents
A special certificate of GST Registration is issue to a casual taxable person or a non-resident taxable person. Furthermore, this registration is of a temporary nature and is valid for the period specify in the application or 90 days from the effective date of registration, whichever is earlier such persons can make taxable supplies only after the issuance of the certificate of registration
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Table of Contents of GSTR-5
Due dates for filing of GSTR-5
GSTR-5 return in case of special certificate of GST Registration must file within a period of seven days. Moreover, after the date of expiry of registration for the period for which they have obtained registration.
In case, the registration period is for more than one month, monthly return (s) would be filed by 13th of the month. If it is succeeding the tax period, then the return for the remaining period would be filed within a period of seven days.
Procedure of filing of GSTR-5
Requisite Documents for filing of GSTR-5
– Inputs/Capital goods get from Overseas (Import of goods
– Furthermore, details of any change in bill of entry, rate of GST, taxable value, amount of IGST and cess, amount of ITC
– Taxable outward supplies made to registered persons (including UIN holders)
– Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh
– Details of credit notes and debit notes
Consequences of late filing of GSTR-5
Type of Return | Late fees applicable (Rs) |
Normal Return | 50/day (Rs. 25 CGST + Rs. 25 SGST) |
NIL Return | 20/day (Rs. 10 CGST + Rs. 25 SGST) |
Maximum late fees | 5,000/- (Rs. 2500 CGST + Rs. 2500 SGST) |
Return to be filed by OIDAR Services Provider
Form GSTR-5A is a return to be fulfil with Online Information and Database Access or Retrieval (OIDAR) services provider. In addition, these services provide to non-taxable persons, from a place outside India to a person in India.
List of Table of Contents for GSTR-5A
Due dates for filing of GSTR-5A
The due date for filing Form GSTR-5A is 20th day of the succeeding month is amended by Government by notification from time to time.
Month | Due Date |
April | 20th May |
May | 20th June |
June | 20th July |
July | 20th August |
August | 20th September |
September | 20th October |
October | 20th November |
November | 20th December |
December | 20th January |
January | 20th February |
February | 20th March |
March | 20th April |
Step by Step Procedure of GSTR-5A filing
Documents needed for GSTR-5A filing
– Taxable outward supplies made to consumers in India – including details of place of supply, the rate of tax, taxable value, integrate tax and cess
– Amendments to taxable outward supplies made to non-taxable persons in India for the preceding period
– Even more, details of interest, or any other amount to be paid by them
Consequences of late filing of GSTR-5A
Type of Return | Late fees applicable |
Normal Return | Rs. 200/day (Rs. 100 CGST + Rs. 100 SGST) |
NIL Return | Rs. 100/day (Rs. 50 CGST + Rs. 50 SGST) |
FAQs
You can file Form GSTR-5 using EVC.
You can claim refund from Electronic Cash Ledger in your last return only last return will be decided after consider the extend period of registration. Furthermore, refund from Electronic Cash Ledger is allowed only if the Electronic Liability Register have zero liability across all major and minor heads.
Non-resident taxpayer cannot claim credit on taxes paid on import of services from outside India.
No, OIDAR services provider cannot claim any ITC in Form GSTR-5A.
No, Form GSTR-5A return can’t file for the current tax period, if return for the previous tax period has not been filed by the taxpayer. Even more, form GSTR-5A needs to file even if there is no business activity (i.e. it is a Nil Return) for a tax period.
No, there is no Electronic Credit Ledger maintained for OIDAR taxpayers.
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