Under the Goods and Services Tax (GST) regime in India, a Non-Resident Taxable Person (NRTP) is someone who does not have a fixed place of business in India but occasionally undertakes taxable transactions (supply of goods/services) in India.
To ensure proper tax compliance, NRTPs are required to register under GST and file a special return – GSTR-5. This form captures details of inward and outward supplies, tax liability, and tax payments.
Relevant Legal Provision: Rule 63 of CGST Rules
Rule 63 of the CGST Rules, 2017 states:
Every registered non-resident taxable person shall furnish a return in FORM GSTR-5, including details of outward and inward supplies, and shall pay the tax, interest, penalty, fees, or any other amount due under the Act:
What is GSTR-5?
GSTR-5 is a GST return specifically designed for non-resident taxable persons. It must be filed electronically through the GST portal or via a notified Facilitation Centre.
Key Points:
- Filed monthly or until the validity of registration ends
- Includes sales (outward supplies) and purchases (inward supplies)
- Also includes payment of tax, interest, late fee, penalty, or any other dues
- Filing is mandatory, even if no business activity (file NIL return)
What is the Due Date for Filing GSTR-5?
As per Rule 63 of CGST Rules:
| 📌 Scenario | ⏰ Due Date |
| NRTP registered for a full month | 20th of the following month |
| Registration period is less than a month | Within 7 days from the expiry of registration validity |
| Return frequency | Based on validity period or monthly, whichever is earlier |
🔔Important: The earlier of the two due dates applies.
Who is Liable to File GSTR-5?
You are liable to file GSTR-5 if you qualify as a:
| Criteria | Description |
| Non-Resident Taxable Person | Person located outside India, occasionally supplying goods or services in India |
| No fixed place of business | Operates without a permanent establishment in India |
| GST Registration Taken | Registration obtained using Form GST REG-09 for a specified period |
| Supplies Made | Goods/services supplied directly or through an agent in India |
What is the Late Fee for Not Filing GSTR-5?
If you fail to file GSTR-5 by the due date, the following penalties apply:
| 🧾 Type | 💸 Late Fee |
| Normal Return | ₹50 per day (₹25 CGST + ₹25 SGST) |
| NIL Return (No transactions) | ₹20 per day (₹10 CGST + ₹10 SGST) |
| Interest | 18% per annum on tax due from due date until payment |
Input Tax Credit (ITC) be Claimed by NRTP?
Yes, Non-Resident Taxable Persons can claim eligible Input Tax Credit (ITC) on inward supplies if:
- Goods or services are used for taxable outward supplies
- Proper tax invoice is available
- Supplies are not specifically blocked under Section 17(5) of the CGST Act
🔔Note: ITC is not carried forward – it can only be used to offset liability during the validity of the registration.
Process to File GSTR-5 on GST Portal
Follow these steps to easily file your GSTR-5 return online:
Step 1: Register as NRTP
- Apply online via Form GST REG-09
- Registration is valid for the period specified in the application
- Advance payment of estimated tax is mandatory
Step 2: Log in to GST Portal
- Visit www.gst.gov.in
- Use your GSTIN and password to log in
Step 3: Prepare Return
- Go to Returns > File Returns
- Select Tax period and choose Form GSTR-5
- Enter details of outward and inward supplies
Step 4: Tax Calculation
- System auto-computes GST liability
- Make tax payment online via:
- Net Banking / NEFT / RTGS
- Credit/Cash Ledger
Step 5: Submit & File Return
- Click on “Preview” to review return
- File using Digital Signature Certificate (DSC) or EVC
Acknowledgement (ARN) is generated