GSTR-05
Return for Non Resident Taxable Persons
Bills
Forms
GSTR-05 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-5
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Document 1
1. GSTIN
Form GSTR-5
(See Rule….)
Return for Non-resident taxable person
Year
Month
Auto Populated
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
Auto Populated
(c) Validity period of registration
Auto Populated
3. Inputs/Capital goods received from Overseas (Import of goods
(Amount in Rs. for all Tables)
Details of bill of entry
Amount
Rate
No.
Date
Value
1
2
3
4
Taxable
value
5
Integrated Tax
6
Cess
7
Amount of ITC available
Integrated Tax
Cess
8
4. Amendment in the details furnished in any earlier return
Original details
Revised details
Bill of entry
Bill of entry
Rate Taxable
Amount
value
No
Date
No
Date Value
Integrated
Tax
1
2
3
4
5
6
7
8
9
Differential ITC
(+/_)
Amount of ITC
available
Cess Integrated Cess Integrated Cess
Tax
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ails furnished in returns for earlier tax periods in Table 5 and 6
[including debit note/credit notes and amendments thereof]
Details of original
document
Revised details of document or Rate Taxable
details of original
Amount
Value
Place of
supply
Debit/Credit Notes
GSTIN No. Date
GSTI No. Date Value
N
Integrated Central
Tax
State Cess
Tax
UT Tax
2
3
4
5
7
8
9
10
11
12
13
14
8A. If the invoice details furnished earlier were incorrect
8B. Debit Notes/Credit Notes [original)]
8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
Earlier tax periods in Table 7
Rate of tax
Total taxable
value
Amount
Integrated Tax
Central Tax
State/UT Tax
Cess
2
Tax period for which the details are being revised
9A. Intra-State Supplies [Rate wise]
9B. Inter-State Supplies [Rate wise]
Place of Supply (Name of State)
3
37
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/interest payment [to be populated after payment of tax and
submissions of return]
Description
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Tax paid in cash
2
Tax paid through ITC
Integrated tax
3
Interest
Late fee
Cess
4
5
6
38
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signatures of Authorized Signatory
Name of Authorized Signatory
Designation/Status…
39
Instructions:-
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
Harmonized System of Nomenclature
Place of Supply (Respective State)
f. B to B:
From one registered person to another registered person
g. B to C:
From registered person to unregistered person
2. GSTR-5 is applicable to non-resident taxable person and it is a mo
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iii.
For all B to C supplies (whether inter-State or intra-State) where invoice value is up
to Rs. 2,50,000/- State-wise summary of supplies shall be filed in Table 7.
8. Table 8 consists of amendments in respect of –
i. B2B outward supplies declared in the previous tax period;
ii.
“B2C inter-State invoices where invoice value is more than 2.5 lakhs” reported in the previous tax
period; and
iii. Original Debit and credit note details and its amendments.
9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State supplies
where invoice value is more than Rs 250000/-.
10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and
negative ITC on account of amendment to import of goods in the current tax period.
On submission of GSTR-5, System shall compute the tax liability and ITC will be posted to the
respective ledgers.
40
40
Statute, statutory provisions legislation, law, enactment,
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