Form GSTR-05
Return for Non-Resident foreign taxable person
Bills
Draft GST Return Formats
Form GSTR-05 of Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
Return for Non-Resident foreign taxable person
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Document 1
Government of India/State
Department of
GSTR-5
[See Rule….]
RETURN FOR NON RESIDENT TAXABLE PERSONS (FOREIGNERS)
1. GSTIN
2. Name of the Taxable Person..
3. Address
(S. No. 1, 2 and 3 shall be auto-populated on logging)
4. Period of Return
5.
Goods imported
From
To.
S.
Description
Bill of
Bill of
No. of goods
Entry
Entry
HSN
Code*
UQC Quantity
Value
No.
Date
IGST
paid, if
any
Eligibility for Total
ITC as
(1)
(2)
(3)
(4)
(5) (6)
(7)
(8)
(8A
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ssible
this month
(1) (2) (3) (4) (5) (6) (7) (8) (0)
6A. Amendments in Services received from a supplier located outside India (Import of services) of earlier tax
periods
(figures in Rs)
Original Invoice
Revised details of Invoice
IGST
No
Date
No
Date
Value
SAC
Taxable
value
Rate
Amt
ITC admissible
this month
ITC Admissibility
Total ITC
Admissible as
input
services/none
( ) (2) (3) (4) (5) (67)8) 9) (10) (11)
68
7.
Outward supplies made:
(figures in Rs.)
e
S.
GSTI
No N, if
any
2.
Invoice
No. Dat Valu Goo HS
IGST
CGST
SGST
POS
Indicate
Date of
e
ds/S N/S
ervi AC
Taxab
le
Rate Amt
Rat
Amt
Rate
A
(only if
if
time of
e
mt
different
value
from the
supply
attracts
supply if
ces
r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
receiver
or
Minus
No.
Date
No.
Date
IGST
CGST
SGST
Rat Am
Rat
e
t
e
Am
t
Rate
Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10
10
Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier
7A. Amendment to Details of Credit/Debit Notes of earlier tax periods
70
(11)
(12)
17
(13)
(figures in Rs)
GSTIN/
UIN
Type of
note (Debit/
Credit)
Original Debit Note/
Original/Revised
Differenti
credit note
Debit Note/ credit
note
al Value
(Plus or
Minus)
No.
Date
No.
Date
Differential Tax
IGST
CGST
Rate
Amt
Rate
SGST
Amt Rate Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11) (12) (13)
Note: Information about Credit Note / Debit Note to be submitted
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =