GSTR-5: Complete Guide for Non-Resident Taxpayers: Filing, Format & 2026 Due Dates
Quick Summary
- GSTR-5 is the monthly GST return filed exclusively by Non-Resident Taxable Persons (NRTPs), meaning foreign individuals or foreign entities making taxable supplies in India on a temporary basis without a fixed place of business or residence here.
- NRTPs must obtain GST registration in Form GST REG-09 before starting business in India and must deposit advance tax equal to their estimated tax liability for the registration period.
- The registration is valid for the period applied for or 90 days, whichever is earlier, and it may be extended by filing Form GST REG-11 before expiry, subject to the permitted conditions and an additional advance tax deposit.
- An NRTP can claim Input Tax Credit only on goods imported by him.
- GSTR-5 is generally due on the 13th of the following month for current periods, but where the registration expires or the business closes earlier, the return must be filed within 7 days of that earlier event.
- GSTR-5A, which applies to OIDAR service providers outside India, is a separate return and is due on the 20th of the following month.
- There is no offline tool for GSTR-5 and the return must be prepared and filed online through the GST portal.
- Timely filing matters because excess advance tax cannot generally be claimed back smoothly unless the required returns for the registration period have been filed.
What Is GSTR-5?
GSTR-5 is the monthly GST return prescribed for every person registered in India as a Non-Resident Taxable Person. It is meant to capture the full tax position of an NRTP during the period for which the temporary registration remains active. This includes details of outward taxable supplies, import-related inward supplies, tax liability, tax paid, eligible ITC, interest, late fee, and refund claim, if any.
Unlike regular GST returns filed by resident taxpayers, GSTR-5 is specifically designed for foreign persons or foreign businesses that come to India temporarily to carry out taxable business activity. In simple terms, it is the main GST return for short-term non-resident business operations in India.
The information filed in GSTR-5 is also relevant from the buyer’s side. Details furnished through this return flow into recipient-side GST reporting and may affect how Indian buyers view or reconcile inward supply information for ITC purposes. That is why correct filing of GSTR-5 matters not only for the NRTP but also for Indian customers dealing with that NRTP.
When these details are filed incorrectly or late, the issue does not stay limited to the NRTP. It can also create problems in buyer-side reconciliation , especially where Indian customers are matching inward supplies for ITC review.
Book A Demo
Who Is a Non-Resident Taxable Person (NRTP)?
Under the GST law, a Non-Resident Taxable Person is a person who occasionally undertakes transactions involving the supply of goods or services or both in India, whether as principal, agent, or in any other capacity, but who has no fixed place of business or residence in India.
In practical terms, common examples of NRTPs include:
- a foreign company participating in an Indian trade exhibition for a limited period
- an overseas training institution conducting a paid workshop in India
- a foreign artist or event organiser making taxable supplies during a short visit to India
- an international brand selling goods at an expo, fair, or conference in India
- a foreign manufacturer temporarily exhibiting and supplying products in India
NRTPs should not be confused with:
- Casual Taxable Persons (CTPs) , who may be based in India but make occasional taxable supplies in a state where they do not have a fixed place of business
- OIDAR service providers, who supply online information or database access or retrieval services from outside India and file GSTR-5A, not GSTR-5
This distinction matters because registration rules, filing obligations, due dates, and ITC treatment are not the same for all these categories.
NRTP GST Registration: Form GST REG-09
A non-resident taxable person cannot begin taxable business activity in India first and register later. The law requires such a person to obtain GST registration in advance. The application is made in Form GST REG-09 .
The registration process for an NRTP is different from the process followed by regular Indian businesses. This is because NRTP registration is temporary and is linked to a specific period of business activity in India.
Registration Process
Step 1: Apply in Form GST REG-09 on the GST portal before commencing business in India. The practical compliance position is that this should be done at least 5 days before starting business activity.
Step 2: Appoint an authorised signatory who is resident in India. This is important because the GST return must be verified and filed through the authorised signatory.
Step 3: Deposit advance tax equal to the estimated tax liability for the registration period. This amount is deposited upfront and later adjusted when GSTR-5 is filed.
Step 4: Obtain the temporary GST registration certificate . The certificate remains valid for the period specified in the application or 90 days from the effective date of registration, whichever is earlier.
Documents Usually Required
A practical registration set generally includes:
- passport or foreign identity proof of the applicant
- proof of proposed business activity in India
- exhibition booking, event document, contract, or similar business proof
- authorised signatory details
- proof relating to the advance tax deposit
- bank details where relevant for refund handling
Advance Tax Deposit: A Unique NRTP Requirement
This is one of the most important parts of NRTP compliance.
Unlike regular taxpayers, an NRTP must deposit advance tax equal to the estimated tax liability for the entire registration period. This is not optional. It is built into the registration framework itself.
The advance deposit is credited to the Electronic Cash Ledger . When GSTR-5 is filed, the actual tax liability for the period is computed and adjusted against the balance available in that ledger. If the deposit is less than the final liability, the shortfall must be paid. If the deposit is more than the final liability, the excess may be claimed back, subject to proper return filing and the applicable refund process .
This requirement makes NRTP compliance very different from normal GST compliance for resident businesses. For a regular taxpayer, tax is usually paid after business activity and return preparation. For an NRTP, tax planning begins at the registration stage itself.
How Advance Tax Deposit Works
| Stage | Action |
|---|---|
| At registration | Estimate total tax liability for the registration period and deposit the amount in advance |
| During business | Conduct taxable transactions and maintain proper invoice and import records |
| At return filing | File GSTR-5 and compute actual tax liability |
| Post-filing | Pay any shortfall or claim refund of eligible excess balance |
Example
Suppose an NRTP expects to make taxable supplies of ₹25,00,000 during a short exhibition in India and estimates GST liability at ₹4,50,000. That estimated liability must be deposited upfront at the time of registration.
This has a direct cash flow impact. The taxpayer must block funds in advance before business starts. That is why the advance tax estimate should be realistic. If it is too low, additional payment will be needed later. If it is too high, excess balance may remain locked until return filing and refund processing are completed.
The advance tax deposit is a payment mechanism and not a substitute for ITC. ITC eligibility is governed separately by the GST law and remains highly restricted for NRTPs
Extension of NRTP Registration: Form GST REG-11
If the NRTP’s activities in India continue beyond the original registration validity, the registration can be extended.
The registration is initially valid for the period stated in the application or 90 days, whichever is earlier. It can be extended for a further period, subject to the law, by filing Form GST REG-11 before the current validity expires.
Extension Process
- Form: GST REG-11
- When to apply: Before the expiry of the current registration period
- Additional deposit: Additional advance tax must be paid for the extended period
- Maximum further period: Up to 90 days, subject to legal conditions and approval
This point matters because many taxpayers wrongly assume that temporary business activity can simply continue and be regularised later. That assumption is risky. If the original validity expires before extension is applied for, the taxpayer can create avoidable compliance exposure.
Who Must File GSTR-5?
GSTR-5 must be filed by every person registered as a Non-Resident Taxable Person for each tax period during which the registration remains active.
This includes:
- non-resident individuals making taxable supplies in India
- foreign companies carrying out temporary commercial activity in India
- overseas sellers participating in trade fairs, exhibitions, or expos
- foreign service providers physically present in India on a temporary basis, where the activity falls within the NRTP framework
Who Does Not File GSTR-5?
- Overseas OIDAR providers filing GSTR-5A
- Regular resident taxpayers filing forms such as GSTR-1 and GSTR-3B
- Indian casual taxable persons who fall under the separate CTP framework
This distinction is important because GSTR-5 and GSTR-5A are often confused, especially when people compare due dates or try to understand which foreign businesses fall under which return.
Why Is GSTR-5 Important?
GSTR-5 matters for several reasons.
- First, it is the return through which GST authorities can assess whether the NRTP has properly disclosed taxable supplies made during the registration period in India.
- Second, recipient-side credit visibility depends on accurate reporting. If outward supply details are wrongly reported or not filed in time, Indian buyers may face matching or reconciliation issues.
- Third, the advance tax deposit and actual tax liability are ultimately matched through this return. Without proper filing, the taxpayer cannot cleanly close the loop between estimated payment and actual tax liability.
- Fourth, if the NRTP has excess balance eligible for refund, return filing becomes essential because excess advance deposit is not something the taxpayer can treat casually as recoverable without compliance.
GSTR-5 Due Dates and Filing Timeline
For current periods, GSTR-5 is generally due on the 13th of the following month.
Standard Due Date
| Return Period | Due Date |
|---|---|
| March 2026 | 13 April 2026 |
| April 2026 | 13 May 2026 |
| May 2026 | 13 June 2026 |
| June 2026 | 13 July 2026 |
| July 2026 | 13 August 2026 |
| August 2026 | 13 September 2026 |
The 7 Day Rule
GSTR-5 is generally due on the 13th of the following month, but if the registration expires or the business closes earlier, the return must be filed within 7 days of that earlier event.
The 7 day filing requirement applies where the registration validity ends or the business closes before the normal monthly due date.
Worked Example of the 7 Day Rule
| Scenario | Regular Monthly Due Date | Actual Due Date |
|---|---|---|
| Registration active through full April 2026 | 13 May 2026 | 13 May 2026 |
| Registration expires on 10 April 2026 | 13 May 2026 | Within 7 days of 10 April 2026 |
| Business closes before the monthly due date | 13th of following month | Within 7 days of closure |
GSTR-5 Form Format: Main Sections Explained
The GSTR-5 return is structured to capture both transaction details and settlement details.
| Table | Section Name | What to Enter |
|---|---|---|
| 1 | Basic taxpayer information | GSTIN, name, trade name, return period, validity details |
| 2 | Inputs and capital goods received from overseas | Import details, bill of entry, taxable value, IGST paid |
| 3 | Amendments to import details | Corrections to previously reported import details |
| 4 | Outward supplies to registered persons | B2B invoice-level supplies |
| 5 | Outward supplies to unregistered persons - large | Relevant B2C reporting where applicable |
| 6 | Outward supplies to unregistered persons - others | Other B2C supplies |
| 7 | Amendments to B2B and B2C large supplies | Revisions to earlier disclosures |
| 8 | Amendments to B2C other supplies | Revisions to other B2C supplies |
| 9 | Total tax liability | Total tax payable after system computation |
| 10 | Tax payable and paid | Liability discharge through cash and credit ledger |
| 11 | Interest, late fee and other amounts | Delayed payment consequences, if any |
| 12 | Refund claimed from electronic cash ledger | Excess balance claim where eligible |
| 13 | Debit entries in electronic ledger | Ledger impact after payment |
| 14 | Verification | Filing confirmation by authorised signatory |
ITC Eligibility for NRTPs: The Import-Only Rule
An NRTP can claim ITC only on goods imported by him . This restriction is much narrower than the general ITC framework followed by regular taxpayers.
Key consequences include:
| ITC Source | NRTP Eligible? |
|---|---|
| Goods imported by the NRTP into India | Yes |
| Goods purchased domestically in India | No |
| Services received in India | No |
| Imported services | Not generally available under this restricted NRTP credit framework |
So the core compliance rule is simple: an NRTP can claim ITC only on goods imported by him.
Practical Implication
If an NRTP imports display goods, samples, or equipment into India and pays IGST at customs, that IGST may be eligible as ITC. But GST paid on local hotel services , local transport, catering, domestic procurement, or other routine Indian expenses is not treated the same way for NRTP credit purposes.
B2B vs B2C Supply Reporting in GSTR-5
GSTR-5 requires outward supplies to be classified correctly based on the nature of the recipient and the reporting category.
B2B Supplies
Supplies made to registered persons should be reported with proper invoice-level details. This is important because such details affect the recipient-side inward supply visibility and can influence the buyer’s ITC reconciliation process.
B2C Supplies
Supplies made to unregistered persons should be reported in the relevant B2C section depending on the nature and value of the transaction as applicable under the form structure.
Note: Wrong classification does not just create a technical reporting issue. It can affect both the supplier’s liability reporting and the buyer’s ability to reconcile purchase information properly
Worked Example: Preparing a GSTR-5 Return
Scenario: XYZ Exports GmbH from Germany participates in a trade fair in Delhi for a limited period in November 2025. It registers as an NRTP, imports display goods worth ₹10,00,000, pays ₹1,80,000 as IGST at customs, and makes the following taxable supplies in India:
- B2B sales to registered distributors: ₹8,00,000
- B2C sales to unregistered visitors: ₹2,00,000
- Assume IGST on outward taxable supplies totals ₹1,80,000
Computation Illustration
| Item | Amount |
|---|---|
| ITC on imported goods | ₹1,80,000 |
| Tax liability on B2B supplies | ₹1,44,000 |
| Tax liability on B2C supplies | ₹36,000 |
| Total tax liability | ₹1,80,000 |
| Eligible ITC from imported goods | ₹1,80,000 |
| Net balance after adjustment | Nil |
Where the advance deposit exceeds the final liability after lawful adjustment, the excess balance may be claimed as refund through the permitted mechanism, subject to filing all required returns for the full validity period
Step by Step Filing Process on the GST Portal
GSTR-5 is filed online through the Returns Dashboard on the GST portal. There is no offline tool for this return.
Filing Steps
Step 1: Log in to the
GST portal
using the temporary GSTIN and credentials.
Step 2: Go to Services > Returns > Returns Dashboard.
Step 3: Select the relevant financial year and tax period.
Step 4: Open GSTR-5 and prepare the return online.
Step 5: Enter import details, outward supply details, amendment details, and other applicable information in the relevant sections.
Step 6: Review the system-computed tax liability.
Step 7: Use the available ledger balances to discharge tax liability.
Step 8: If an excess balance is eligible for refund, complete the relevant refund section.
Step 9: Preview the return carefully.
Step 10: File the return through the authorised signatory using the permitted verification mode.
Step 11: Download or save the acknowledgement for record purposes.
Late Fee, Interest and Penalty Structure
Delayed filing of GSTR-5 attracts a daily
late fee
of ₹50 (₹25 CGST and ₹25 SGST), which is reduced to ₹20 for Nil returns, capped at a maximum of ₹5,000 per return. In addition to these fees, interest at a rate of 18% per annum is levied on any outstanding tax liability, calculated from the day following the due date until the payment is cleared.
Beyond the immediate financial impact, delays create significant operational hurdles, including the blocking of subsequent filings, restricted access to tax refunds, and potential disruptions to
Input Tax Credit
(ITC) for recipients. Persistent non-compliance further risks the suspension or cancellation of GST registration and may trigger formal recovery notices from tax authorities.
Once the delay moves beyond routine late filing, the risk is no longer only financial. It can also lead to GST notices , which become much harder to handle when return records and tax positions are already weak.
Consequences of Not Filing GSTR-5
The best way to understand is:
| Consequence | Practical Effect |
|---|---|
| Late fee and interest exposure | Delay increases compliance cost |
| Refund blockage or delay | Excess advance deposit may not be refunded unless the required returns are filed |
| Buyer-side reporting impact | Recipient-side reconciliation may be affected |
| Continuing compliance friction | Unresolved return positions can make later compliance harder |
The strongest practical point here is the refund restriction. If the required returns for the registration period are not properly filed, the taxpayer should not assume that excess advance tax can be recovered smoothly.
GSTR-5 vs GSTR-5A: Key Differences.
| Criteria | GSTR-5 | GSTR-5A |
|---|---|---|
| Filer | Non-Resident Taxable Person | OIDAR service provider outside India |
| Nature of activity | Temporary taxable supplies in India | Digital services supplied electronically from outside India |
| Filing frequency | Monthly | Monthly |
| Due date | Generally 13th of following month for current periods | 20th of following month |
| Advance tax deposit | Required as part of NRTP framework | Not structured the same way |
| ITC position | Restricted, mainly import-goods based | Different framework |
Note: GSTR-5 is not the return for foreign digital service providers supplying OIDAR services to Indian consumers. That is GSTR-5A.
Common Filing Errors to Avoid
| Error | Why It Matters | Practical Prevention |
|---|---|---|
| Late registration | Can make supplies non-compliant from the start | Apply before business begins |
| Underestimating advance tax | Creates payment shortfall later | Estimate liability conservatively |
| Misunderstanding the due date | Can cause late filing | Check whether expiry or closure triggers the 7 day rule |
| Claiming ITC on domestic purchases | Can lead to reversal and dispute | Remember the import-only credit rule |
| Missing import details | Can weaken ITC support | Keep bill of entry and customs tax records ready |
| Wrong recipient details | Can affect buyer-side reporting | Verify GSTIN and invoice data carefully |
| Treating refund as automatic | Can create false expectations | File all required returns before claiming excess balance |
Note: GSTR-5 is not the return for foreign digital service providers supplying OIDAR services to Indian consumers. That is GSTR-5A.
How BUSY Accounting Software Helps with GSTR-5
For businesses handling NRTP transactions, accounting software can support GSTR-5 preparation by organising invoice-level outward supply data, tracking import-related tax records, reviewing liability workings, and checking ledger balances before portal filing. If the underlying accounting entries are accurate, BUSY can help teams prepare cleaner data for compliance review and filing support.This is especially useful where there are import entries, short registration periods, or refund-related reconciliations involved.
Explore All BUSY Calculators for Easy GST Compliance
Conclusion
GSTR-5 may look like a niche return, but for the taxpayers who fall under it, the compliance requirements are strict and time-sensitive. A non-resident taxable person must register before starting business in India, estimate and deposit advance tax upfront, appoint an Indian authorised signatory, report imports and outward supplies accurately, and claim ITC only within the narrow scope allowed by law.
The most important practical point is the due date rule: while GSTR-5 is generally due on the 13th of the following month for current periods, the filing deadline can move earlier where the registration expires or the business closes first. The second major point is that refund of excess advance deposit is tied to proper return filing for the full registration period.
If these two principles are understood clearly, the rest of the compliance process becomes much easier to manage.
