Form GSTR-5
[See rule 63]

Return for Non-resident taxable person

Year        
Month  

 

1. GSTIN                                
2. (a) Legal name of the registered person   Auto Populated
  (b) Trade name, if any   Auto Populated
  (c) Validity period of registration   Auto Populated
  (d) ARN   Date of ARN
 

(e)

 Date of ARN   Auto Populated

3. Inputs/Capital goods received from Overseas (Import of goods

(Amount in Rs. for all Tables)

Details of bill of entry Rate Taxable value

Amount

Amount of ITC available
No. Date Value Integrated Tax Cess Integrated Tax Cess
1 2 3 4 5 6 7 8 9
                 
           
           

4. Amendment in the details furnished in any earlier return

Original details

Revised details

 Differential ITC (+/_)
Bill of entry

Bill of entry

 Rate Taxable value Amount Amount of ITC available
No Date No Date Value Integrated Tax Cess Integrated Tax Cess Integrated tax Cess
1 2 3 4 5 6 7 8 9 10 11 12 13
                         
               
               

5. Taxable outward supplies made to registered persons (including UIN holders)

GSTIN/ UIN Invoice details Rate Taxable value Amount Place of Supply (Name of State/UT)
No. Date Value Integrated Tax Central Tax State / UT Cess
1 2 3 4 5 6 7 8 9 10 11
                     
                     

6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh

Place of Supply (State/UT)

Invoice details

Rate

Taxable Value

Amount
No. Date Value Integrated Tax Cess
1 2 3 4 5 6 7 8
               
       

7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6

Rate of tax Total Taxable value

Amount
Integrated Central State /UT Tax Cess
1 2 3 4 5

6
7A. Intra-State supply (Consolidated, rate wise)
           
7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise]
Place of Supply (Name of State)  
           

8. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 [including debit note/credit notes and amendments thereof

Details of original document Revised details of document or details of original Debit/Credit Notes Rate Taxable Value Amount Place of supply
GSTIN No. Date GSTI N No. Date Value Integrated Tax  Central Tax State / UT Tax Cess
1 2 3 4 5 6 7 8 9 10 11 12 13 14
8A. If the invoice details furnished earlier were incorrect
                           
8B. Debit Notes/Credit Notes [original)]
                           
8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
                           

9. Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier tax periods in Table 7

Rate of tax Total taxable value Amount
Integrated Tax Central Tax State / UT Tax Cess
1 2 3 4 5 6

Tax period for which the details are being revised

  
9A. Intra-State Supplies [Rate wise]
           
9B. Inter-State Supplies [Rate wise]
Place of Supply (Name of State)      
           

10. Total tax liability (including reverse charge liability, if any)

Rate of tax Taxable value Amount of tax
Integrated Tax Central Tax State / UT Tax CESS
1 2 3 4 5 6

10A. On account of outward supply
           
10B. On account of differential ITC being negative in Table 4
           
10C. On account of inward supplies liable to reverse charge
           

11. Tax payable and paid

Description Tax payable Paid in cash Paid through ITC Tax Paid
Integrated tax Cess
1 2 3 4 5 6
(a) Integrated Tax          
(b) Central Tax          
(c) State/UT Tax          
(d) Cess          

12. Interest, late fee and any other amount payable and paid

Description Amount payable Amount paid
1 2 3
I Interest on account of
(a) Integrated tax    
(b) Central Tax    
(c) State/UT Tax    
(d) Cess    
II Late fee on account of
(a) Central tax    
(b) State / UT tax    

13. Refund claimed from electronic cash ledger

Description Tax Interest Penalty Fee Other Debit Entry Nos.
1 2 3 4 5 6 7
(a) Integrated tax            
(b) Central Tax            
(c) State/UT Tax            
(d) Cess            
Bank Account Details (Drop Down)        

14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return]

Description Tax paid in cash Tax paid through ITC Interest Late fee
Integrated tax Cess
1 2 3 4 5 6

(a) Integrated tax

          
(b) Central Tax          
(c) State/UT Tax          
(d) Cess          

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signatures of Authorised Signatory
 Name of Authorised Signatory
 Designation /Status

Place ……………
Date …………….