Guide on Filing GSTR 5 on GST Portal, How to File GSTR 5 at gst.gov.in
GSTR 5: How to file GSTR5 for Non-Resident Foreign Taxpayers on GST Portal? (www.gst.gov.in).This form contain the details of outward supplies, imports, input tax, tax paid and reaming stock. The form has to be filed by non-resident taxable person by 20th of the next month.||GSTR 5: How to file GSTR5 for Non-Resident Foreign Taxpayers on GST Portal? (www.gst.gov.in).This form contain the details of outward supplies, imports, input tax, tax paid and reaming stock. The form has to be filed by non-resident taxable person by 20th of the next month.||GSTR 5: How to file GSTR5 for Non-Resident Foreign Taxpayers on GST Portal? (www.gst.gov.in).This form contain the details of outward supplies, imports, input tax, tax paid and reaming stock. The form has to be filed by non-resident taxable person by 20th of the next month.||GSTR 5: How to file GSTR5 for Non-Resident Foreign Taxpayers on GST Portal? (www.gst.gov.in).This form contain the details of outward supplies, imports, input tax, tax paid and reaming stock. The form has to be filed by non-resident taxable person by 20th of the next month.||GSTR 5: How to file GSTR5 for Non-Resident Foreign Taxpayers on GST Portal? (www.gst.gov.in).This form contain the details of outward supplies, imports, input tax, tax paid and reaming stock. The form has to be filed by non-resident taxable person by 20th of the next month.||GSTR 5: How to file GSTR5 for Non-Resident Foreign Taxpayers on GST Portal? (www.gst.gov.in).This form contain the details of outward supplies, imports, input tax, tax paid and reaming stock. The form has to be filed by non-resident taxable person by 20th of the next month.||GSTR 5: How to file GSTR5 for Non-Resident Foreign Taxpayers on GST Portal? (www.gst.gov.in).This form contain the details of outward supplies, imports, input tax, tax paid and reaming stock. The form has to be filed by non-resident taxable person by 20th of the next month.

- GSTIN: Goods and Services Tax Identification Number
- UIN: Unique Identity Number
- UQC: Unit Quantity Code
- HSN: Harmonized System of Nomenclature
- POS: Place of Supply (Respective State)
- B to B: From one registered person to another registered person
- B to C: From registered person to unregistered person
Guide on Filing GSTR 5 on GST Portal
Form and manner of submission of return by non-resident taxable person.- Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier.Heading along with the details required for GSTR 5:
GSTIN – GST Number (GSTIN) is a unique 15 digit number which is allotted to the assessee at the time of filing an application for registration for Goods & Service Tax. Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN). Just like PAN Card No is required for payment and filing of Income Tax Returns, similarly GSTIN is required for payment and filing of GST Returns.. The GSTIN of the taxpayer will be auto-populated at the time of return filing.
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- i. For all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5;
- ii. For all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and
- iii. For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-wise summary of supplies shall be filed in Table 7.
- i. B2B outward supplies declared in the previous tax period;
- ii. “B2C inter-State invoices where invoice value is more than 2.5 lakhs” reported in the previous tax period; and
- iii. Original Debit and credit note details and its amendments.