Return for Non-resident taxable person
GSTR – 05
GST
Form GSTR-5
[See Rule 63]
Return for Non-resident taxable person
Year
Month
1.
GSTIN
2.
(a)
Legal name of the registered person
Auto Populated
(b)
Trade name, if any
Auto Populated
(c)
Validity period of registration
Auto Populated
1[(d)
ARN
Auto Populated
(e)
Date of ARN
Auto Populated]
3. Inputs/Capital goods received from Overseas (Import of goods
(Amount in Rs. for all Tables)
Details of bill of entry
Rate
Taxable value
Amount
Amount of ITC available
No.
Date
Value
Integrated Tax
Cess
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
4. Amendment in the details furnished in any earlier return
Original details
Revised details
Differential ITC (+/-)
Bill of entry
Bill of entry
Rate
Taxable value
Amount
Amount of ITC available
No.
Date
No.
Date
Value
Integrated Tax
Cess
Integrated Tax
Cess
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
5. Taxable o
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rlier tax periods in Table 5 and 6 [including debit note/credit notes and amendments thereof]
Details of original document
Revised details of document or details of original Debit/Credit Notes
Rate
Taxable Value
Amount
Place of supply
GSTIN
No.
Date
GSTIN
No.
Date
Value
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
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
1
2
3
4
5
6
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)
10.
Total tax liabi
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;Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return]
Description
Tax paid in cash
Tax paid through ITC
Interest
Late fee
Integrated tax
Cess
1
2
3
4
5
6
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
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.
Signatures of Authorized Signatory
Name of Authorized Signatory
Designation/Status
Place……….
Date………..
Instructions:-
1. Terms used :
a.
GSTIN :
Goods and Services Tax Identification Number
b.
UIN :
Unique Identity Number
c.
UQC :
Unit Quantity Code
d.
HSN :
Harmonized System of Nomenclature
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nvoice level details should be uploaded in Table 5;
(ii) for all inter-State B to C supplies, where invoice value is more than 9[Rs. 1,00,000]/- (B to C Large) invoice level detail to be provided in Table 6; and
(iii) for all B to C supplies, other than those reported in table 6, shall be reported in Table 7 providing State-wise summary of such supplies.]
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 10[Rs. 1 lakh]” 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 11[Rs. 100000/-].
6[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 t
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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."
5. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020
6. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as,
"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."
7. Substituted vide Notification No. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 01-08-2024 before it was read as, "Rs. 2.5 lakh"
8. Substituted vide Notification No. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 01-08-2024 before it was read as, "Rs. 2.5 lakh"
9. Substituted vide Notification No. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 01-08-2024 before it was read as, "Rs. 2,50,000"
10. Substituted vide Notification N
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