Return for Non-resident taxable person
GSTR – 05
GST
Form GSTR-5
\n[See Rule 63]
\nReturn for Non-resident taxable person
\nYear
\nMonth
\n1.
\nGSTIN
\n2.
\n(a)
\nLegal name of the registered person
\nAuto Populated
\n(b)
\nTrade name, if any
\nAuto Populated
\n(c)
\nValidity period of registration
\nAuto Populated
\n\t1[(d)
\n\tARN
\n\tAuto Populated
\n\t(e)
\n\tDate of ARN
\n\tAuto Populated]
\n3. Inputs\/Capital goods received from Overseas (Import of goods
\n(Amount in Rs. for all Tables)
\nDetails of bill of entry
\nRate
\nTaxable value
\nAmount
\nAmount of ITC available
\nNo.
\nDate
\nValue
\nIntegrated Tax
\nCess
\nIntegrated Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n4. Amendment in the details furnished in any earlier return
\nOriginal details
\nRevised details
\nDifferential ITC (+\/-)
\nBill of entry
\nBill of entry
\nRate
\nTaxable value
\nAmount
\nAmount of ITC available
\nNo.
\nDate
\nNo.
\nDate
\nValue
\nIntegrated Tax
\nCess
\nIntegrated Tax
\nCess
\nIntegrated tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n5. Taxable o<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rlier tax periods in Table 5 and 6 [including debit note\/credit notes and amendments thereof] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ;Integrated tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nvoice level details should be uploaded in Table 5; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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." = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Return for Non-resident taxable personGSTR – 05GSTForm 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. … Continue reading “Return for Non-resident taxable person”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6448","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6448","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=6448"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6448\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nDetails of original document
\nRevised details of document or details of original Debit\/Credit Notes
\nRate
\nTaxable Value
\nAmount
\nPlace of supply
\nGSTIN
\nNo.
\nDate
\nGSTIN
\nNo.
\nDate
\nValue
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\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.
\nAmendments to taxable outward supplies to unregistered persons furnished in returns for Earlier tax periods in Table 7
\nRate of tax
\nTotal taxable value
\nAmount
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\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)
\n10.
\nTotal tax liabi<\/p>\n
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\n(b) Central Tax
\n(c) State\/UT Tax
\n(d) Cess
\nBank Account Details (Drop Down)
\n14. Debit entries in electronic cash\/credit ledger for tax\/interest payment [to be populated after payment of tax and submissions of return]
\nDescription
\nTax paid in cash
\nTax paid through ITC
\nInterest
\nLate fee
\nIntegrated tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n(a) Integrated tax
\n(b) Central Tax
\n(c) State\/UT Tax
\n(d) Cess
\nVerification
\nI 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.
\n Signatures of Authorized Signatory
\n Name of Authorized Signatory
\n Designation\/Status
\nPlace……….
\nDate………..
\nInstructions:-
\n1. Terms used :
\na.
\nGSTIN :
\nGoods and Services Tax Identification Number
\nb.
\nUIN :
\nUnique Identity Number
\nc.
\nUQC :
\nUnit Quantity Code
\nd.
\nHSN :
\nHarmonized System of Nomenclature\n<\/p>\n
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\n (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
\n (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.]
\n8. Table 8 consists of amendments in respect of –
\n i. B2B outward supplies declared in the previous tax period;
\n ii. “B2C inter-State invoices where invoice value is more than 10[Rs. 1 lakh]” reported in the previous tax period; and
\n iii. 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 where invoice value is more than 11[Rs. 100000\/-].
\n6[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<\/p>\n
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\n5. Inserted vide NOTIFICATION NO. 79\/2020 – Central Tax dated 15-10-2020
\n6. Substituted vide NOTIFICATION NO. 79\/2020 – Central Tax dated 15-10-2020 before it was read as,
\n"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."
\n7. 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"
\n8. 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"
\n9. 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"
\n10. Substituted vide Notification N<\/p>\n
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