FAQ on Filing GSTR-5 Return in GST Portal

1. What is GSTR-5?

GSTR-5 is a return to be filed by all Non- Resident Taxpayer in cases he doesn’t wish to avail ITC on local procurements. In case, he wishes to avail ITC on local procurement, he will be required to register as a normal taxpayer and file GSTR-1/ 2/ 3 as a normal/casual taxpayer.

2. By when do I need to file the GSTR-5?

Non- Resident Taxpayers need to file GSTR-5 return for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case, registration period is for more than one month, monthly return (s) would be filed by 20th of the month succeeding the tax period and thereafter return for remaining period would be filed within a period of seven days.

3. From where can I file GSTR-5?

GSTR-5 can be accessed on the GST Portal, post login in the Returns Dashboard by the taxpayer.

The path is Services > Returns > Returns Dashboard

4. Is there any Offline Tool for GSTR-5?

No, there is no offline tool for GSTR-5

5.  What are the pre-conditions for filing GSTR-5?

Pre-conditions for filing of GSTR-5 are:

1. Taxpayer should be registered as Non-Resident taxable person and should have a valid GSTIN.

2. Taxpayer should have valid User ID and password.

3. Taxpayer should have valid & non-expired / non-revoked Digital Signature Certificate (DSC) in case of Taxpayer for whom digital signing is mandatory such as Companies, LLP/FLLP, in other cases authentication of return can be done through EVC.

6. Is there an Electronic Cash Ledger/ ITC/ Tax Liability Register available for Non- Resident Taxpayer?

Yes, Electronic Cash Ledger/ ITC/ Tax Liability Register are maintained for Non- Resident Taxpayer also.

7. What actions can I take on invoice data auto populated in GSTR-5?

For invoice data received in GSTR-5, you can take following actions:

a. Accept

b. Reject

c. Pending for Action

Pending for action is not allowed in your last/ final return.

8.  What happens after Form GSTR-5 is filed?

After Form GSTR-5 is filed:

  • ARN is generated on successful submission of the Form GSTR-5 Return.
  • An SMS and an email are sent to the taxpayer on his registered mobile and email id
  • on successful submission of Form GSTR-6.
  • Once the Form is submitted after affixing DSC or E-sign or EVC as the case may be, the Form is passed on to:

i. The CBEC (Central Board of Excise and Customs – the central tax authority)

ii.  Tax authority of jurisdictional State or UT

9. What are the modes of signing GSTR-5?

You can file GSTR-5 using DSC or EVC.

10. Can I preview the Form GSTR-5 before submitting?

Yes, you can preview Form GSTR-5 before submitting on the GST Portal.

11. When can I claim the refund?

You can claim the refund from Electronic Cash Ledger in your last return only. Last return will be decided after considering the extended period of registration.

Refund from Electronic Cash Ledger is allowed only if the liability register have zero balance across the major and minor heads.

12. Can I claim credit of taxes paid on import of services from outside India?

Non-resident taxpayer cannot claim credit on taxes paid on import of services from outside India.

 
 
 
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