GST return for non resident taxable person in form GSTR-5

As per section 2(77), non resident taxable person means any person who occasionally undertakes transactions involving supply of goods or services or both whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India. 

In simpler terms, non-resident taxable persons are those suppliers who do not have a business establishment in India and have come to India for a short period of time to make supplies in India. These people would normally import their products from their country to India and make supplies within the country.

As per GST law, these non resident taxable persons (NRTP) are required to get registered as a supplier. Normal GSTR-1 and GSTR-3B is not applicable to a non-resident taxable person. Government has introduced GSTR-5 for NRTP to file their return.

Time limit for filing GST return by a Non-Resident Taxable Person – NRTP

A simplified form GSTR-5 has to be filed for every calendar month or part thereof by incorporating the details of outward supplies and inward supplies.

GST return in form GSTR-5 has to be filed on or before the 20th of the following month relevant to which return is submitted or on or before 7 days after the last date of validity period of registration, whichever is earlier. 

This means GSTR-5 has to be filed within 20 days after the end of the relevant calendar month for which return is filed or within 7 days after the last day of validity period of the registration, whichever is earlier.

A non resident taxable person is not required to file an annual return.

NRTP is also required to pay tax, interest, penalty, fees or any other amount payable under the CGST act or the provisions of the return filing under CGST rules till the last date of filing return.

Please note, a non-resident taxable person is required to make advance deposit of an amount equivalent to their estimated liability for the period for which registration is sought or extension of registration is sought.

is a fellow member of the Institute of Chartered Accountants of India. He lives in Bhubaneswar, India. He writes about personal finance, income tax, goods and services tax (GST), company law and other topics on finance. Follow him on facebook or instagram or twitter.