What is GSTR-5 Form and How to File it?

GSTR-5

The Goods & Services Tax Return 5 (GSTR-5) form is to be used by registered non-resident persons to file monthly tax returns on GST portal. Each non-resident taxpayer, who carries out business in the country, is required to furnish GSTR-5 form details on or before 20th of the next month for a particular tax period.

Last Dates of GSTR-5 Return
Regular GSTR-5 Due Dates GSTR-5 Due Date for June 2019
20th of Next Month 20th July 2019*

Note: From October 2017, the late fee payable by a taxpayer whose tax liability for that month was‘NIL’ will be Rs. 20/- per day (Rs. 10/- per day each under CGST & SGST Acts) instead of Rs.200/- per day (Rs. 100/- per day each under CGST & SGST Acts). Read More

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