GSTR-05
Return for Non Resident Taxable Persons
Bills
Forms
GSTR-05 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-5
\n –
\n=============
\nDocument 1
\n1. GSTIN
\nForm GSTR-5
\n(See Rule….)
\nReturn for Non-resident taxable person
\nYear
\nMonth
\nAuto Populated
\n2.
\n(a)
\nLegal name of the registered person
\n(b)
\nTrade name, if any
\nAuto Populated
\n(c) Validity period of registration
\nAuto Populated
\n3. Inputs\/Capital goods received from Overseas (Import of goods
\n(Amount in Rs. for all Tables)
\nDetails of bill of entry
\nAmount
\nRate
\nNo.
\nDate
\nValue
\n1
\n2
\n3
\n4
\nTaxable
\nvalue
\n5
\nIntegrated Tax
\n6
\nCess
\n7
\nAmount of ITC available
\nIntegrated Tax
\nCess
\n8
\n4. Amendment in the details furnished in any earlier return
\nOriginal details
\nRevised details
\nBill of entry
\nBill of entry
\nRate Taxable
\nAmount
\nvalue
\nNo
\nDate
\nNo
\nDate Value
\nIntegrated
\nTax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\nDifferential ITC
\n(+\/_)
\nAmount of ITC
\navailable
\nCess Integrated Cess Integrated Cess
\nTax<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ails furnished in returns for earlier tax periods in Table 5 and 6 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \/interest payment [to be populated after payment of tax and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n iii. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GSTR-05Return for Non Resident Taxable PersonsBillsFormsGSTR-05 of GST – Returns – Final Draft Rules 3-6-2017Form GSTR-5 – ============= 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 … Continue reading “Return for Non Resident Taxable Persons”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-3568","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3568","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3568"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3568\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3568"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n[including debit note\/credit notes and amendments thereof]
\nDetails of original
\ndocument
\nRevised details of document or Rate Taxable
\ndetails of original
\nAmount
\nValue
\nPlace of
\nsupply
\nDebit\/Credit Notes
\nGSTIN No. Date
\nGSTI No. Date Value
\nN
\nIntegrated Central
\nTax
\nState Cess
\nTax
\nUT Tax
\n2
\n3
\n4
\n5
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n8A. If the invoice details furnished earlier were incorrect
\n8B. Debit Notes\/Credit Notes [original)]
\n8C. Debit Notes\/Credit Notes [amendment of debit notes\/credit notes furnished in earlier tax periods]
\n9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
\nEarlier tax periods in Table 7
\nRate of tax
\nTotal taxable
\nvalue
\nAmount
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\n2
\nTax period for which the details are being revised
\n9A. Intra-State Supplies [Rate wise]
\n9B. Inter-State Supplies [Rate wise]
\nPlace of Supply (Name of State)
\n3
\n37<\/p>\n
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\nsubmissions of return]
\nDescription
\n(a) Integrated tax
\n(b) Central Tax
\n(c) State\/UT Tax
\n(d) Cess
\nTax paid in cash
\n2
\nTax paid through ITC
\nIntegrated tax
\n3
\nInterest
\nLate fee
\nCess
\n4
\n5
\n6
\n38
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
\nknowledge and belief and nothing has been concealed therefrom.
\nPlace
\nDate
\nSignatures of Authorized Signatory
\nName of Authorized Signatory
\nDesignation\/Status…
\n39
\nInstructions:-
\n1. Terms used:
\na. GSTIN: Goods and Services Tax Identification Number
\nb. UIN:
\nUnique Identity Number
\nc. UQC:
\nUnit Quantity Code
\nd. HSN:
\ne. POS:
\nHarmonized System of Nomenclature
\nPlace of Supply (Respective State)
\nf. B to B:
\nFrom one registered person to another registered person
\ng. B to C:
\nFrom registered person to unregistered person
\n2. GSTR-5 is applicable to non-resident taxable person and it is a mo<\/p>\n
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\nFor all B to C supplies (whether inter-State or intra-State) where invoice value is up
\nto Rs. 2,50,000\/- State-wise summary of supplies shall be filed in Table 7.
\n8. Table 8 consists of amendments in respect of –
\ni. B2B outward supplies declared in the previous tax period;
\nii.
\n“B2C inter-State invoices where invoice value is more than 2.5 lakhs\u201d reported in the previous tax
\nperiod; and
\niii. Original Debit and credit note details and its amendments.
\n9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State supplies
\nwhere invoice value is more than Rs 250000\/-.
\n10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and
\nnegative ITC on account of amendment to import of goods in the current tax period.
\nOn submission of GSTR-5, System shall compute the tax liability and ITC will be posted to the
\nrespective ledgers.
\n40
\n40
Statute, statutory provisions legislation, law, enactment, <\/p>\n
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