GSTR-5 is the monthly return for Non-Resident Taxable Persons (NRTPs) who temporarily conduct business in India. It captures inward supplies, outward supplies, imports, and tax payments — all in a single consolidated return unique to foreign taxpayers operating in India.
GSTR-5 is mandatory for non-residents temporarily doing business in India:
Any person who occasionally undertakes transactions involving supply of goods/services in India but has no fixed place of business or residence in India.
Companies participating in trade fairs, exhibitions, or events in India making taxable supplies during the event period.
Non-resident individuals or companies providing services in India for a limited period (e.g., consultants, contractors, event organizers).
Non-residents importing goods into India for sales within India (not to be confused with import for personal use which is different).
Key differences between GSTR-5 (NRTP) and regular GST returns:
| Feature | NRTP (GSTR-5) | Regular Taxpayer |
|---|---|---|
| Registration | Temporary — 90 days (extendable) | Permanent — no expiry |
| Advance Tax | Must deposit estimated tax in advance | No advance deposit required |
| Return Form | GSTR-5 (monthly) | GSTR-1 + GSTR-3B (monthly) |
| Due Date | 13th of next month or within 7 days of registration expiry | 11th (GSTR-1) / 20th (GSTR-3B) |
| ITC Claim | Only on goods/services imported or purchased in India | Full ITC on all eligible purchases |
| Filing Method | DSC mandatory (no EVC option) | DSC or EVC |
| Refund | Refund of advance deposit after final return | Regular refund process |
All goods/services purchased within India during the tax period. Includes supplier GSTIN, invoice details, taxable value, and IGST/CGST/SGST paid. ITC can be claimed on these purchases.
Invoice-level details of supplies made to registered persons across states. GSTIN of buyer, invoice number, date, taxable value, and IGST charged.
Supplies to unregistered persons where invoice value exceeds ₹2.5 lakh. State-wise summary of these large B2C supplies.
All supplies within the same state — both B2B and B2C. Includes CGST and SGST/UTGST breakup.
Details of goods imported during the period including bill of entry number, port code, taxable value, and IGST paid at customs.
Corrections to previously filed GSTR-5 data — amendments to outward supply details reported in earlier periods.
Summary of total tax liability (IGST, CGST, SGST, Cess), ITC available, and net tax payable. Payment details via cash ledger.
Apply for temporary GST registration as Non-Resident Taxable Person using Form GST REG-09. Must apply at least 5 days before commencing business. Registration is valid for 90 days (extendable).
Deposit estimated tax liability in advance at the time of registration. This amount is credited to the electronic cash ledger for offsetting future tax payments.
Access gst.gov.in with temporary GSTIN credentials → Navigate to Returns → GSTR-5 → Select the return period (monthly).
Enter details of all goods and services purchased in India (Table 3). This establishes your Input Tax Credit eligibility.
Enter all sales/supplies made — inter-state B2B (Table 4), inter-state B2C large (Table 5), and intra-state supplies (Table 6).
Enter details of goods imported — bill of entry number, customs port code, assessable value, IGST paid on imports (Table 7).
Calculate tax liability → Offset ITC against liability → Pay balance through cash ledger → File return via DSC (mandatory for NRTPs).
GSTR-5 must be filed by the 13th of the month following the tax period. If registration expires before that, it must be filed within 7 days of registration expiry, whichever is earlier.
Yes, NRTPs can claim ITC on goods and services purchased within India and on imports. However, ITC cannot be carried forward beyond the registration period — unused ITC can be claimed as refund.
The NRTP must file a final GSTR-5 within 7 days of expiry. Any advance tax deposit balance after adjusting final liability is refundable. Extension can be applied for before expiry.
Yes. GSTR-5A is for Online Information Database Access and Retrieval (OIDAR) service providers (like Netflix, SaaS companies). GSTR-5 is for non-resident taxable persons making physical supplies in India.