{"id":1324,"date":"2025-01-31T17:28:20","date_gmt":"2025-01-31T11:58:20","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1324"},"modified":"2025-07-01T12:40:53","modified_gmt":"2025-07-01T07:10:53","slug":"gstr-5","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/gstr-5\/","title":{"rendered":"GSTR-5: Monthly Return Filing Rules and Consequences"},"content":{"rendered":"\n<p>GSTR-5 is a document or statement that has to be filed by every registered non-resident taxable person for the period during which they carry out business transaction in India.<\/p>\n\n\n\n<p>The document must contain the details of all outward supplies and inward supplies.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-5\/#Pre-requisites_for_filling_GSTR-5\" >Pre-requisites for filling GSTR-5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-5\/#Who_is_a_Non_Resident_Taxable_Persons\" >Who is a Non Resident Taxable Persons?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-5\/#Due_Date_to_file_GSTR-5\" >Due Date to file GSTR-5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-5\/#From_July_2017_to_September_2022\" >From July 2017 to September 2022<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-5\/#From_October_2022_Onwards\" >From October 2022 Onwards<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-5\/#From_where_Form_GSTR-5_can_be_Filed\" >From where Form GSTR-5 can be Filed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-5\/#Consequences_of_Not_Filing_or_Delaying_GSTR-5\" >Consequences of Not Filing or Delaying GSTR-5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-5\/#Non-Filing_of_GSTR-5\" >Non-Filing of GSTR-5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/gstr-5\/#Late_Filing_of_GSTR-5\" >Late Filing of GSTR-5<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Pre-requisites_for_filling_GSTR-5\"><\/span>Pre-requisites for filling GSTR-5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In order to file the GSTR-5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You have to be a non-resident foreign taxpayer who does not have a business establishment in India.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You need a temporary registration under GST for the period during which you will carry out business in India.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_is_a_Non_Resident_Taxable_Persons\"><\/span>Who is a Non Resident Taxable Persons?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Non-resident foreign taxpayers are the suppliers who does not have a business establishment in India and operate in India for a short duration to make taxable supplies.<\/p>\n\n\n\n<p>Such taxpayers must register under GST and file GSTR-5, a return specifically designed for them.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Due_Date_to_file_GSTR-5\"><\/span>Due Date to file GSTR-5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"From_July_2017_to_September_2022\"><\/span>From July 2017 to September 2022<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Due date was the 20th of the following month or within 7 days of business closure, whichever is earlier.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"From_October_2022_Onwards\"><\/span>From October 2022 Onwards<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>GSTR-5 must be filed by the 13th of the following month or within 7 days of business closure, whichever is earlier.<\/p>\n\n\n\n<p><strong>Example<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"237\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Example-GSTR5-1024x237.png\" alt=\"\" class=\"wp-image-1446\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Example-GSTR5-1024x237.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Example-GSTR5-300x69.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Example-GSTR5-768x178.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Example-GSTR5-1536x355.png 1536w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Example-GSTR5.png 1795w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"From_where_Form_GSTR-5_can_be_Filed\"><\/span>From where Form GSTR-5 can be Filed?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Form GSTR-5 can be accessed on the GST Portal.<\/p>\n\n\n\n<p>The path is <strong>Services &gt; Returns &gt; Returns Dashboard<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Consequences_of_Not_Filing_or_Delaying_GSTR-5\"><\/span>Consequences of Not Filing or Delaying GSTR-5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Non-Filing_of_GSTR-5\"><\/span>Non-Filing of GSTR-5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The next month\u2019s return cannot be filed until the pending return is submitted.<\/li>\n\n\n\n<li>This leads to a cascading effect, resulting in fines and penalties.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Late_Filing_of_GSTR-5\"><\/span>Late Filing of GSTR-5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Interest<\/strong><\/p>\n\n\n\n<p>18% per annum on the amount of outstanding tax to be paid, calculated from the next day of filing to the date of payment.<\/p>\n\n\n\n<p><strong>Late Fee<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u20b950 per day (\u20b925 CGST + \u20b925 SGST).<\/li>\n\n\n\n<li>\u20b920 per day (\u20b910 CGST + \u20b910 SGST) for Nil returns.<\/li>\n\n\n\n<li>Maximum late fee: \u20b95,000.<\/li>\n<\/ul>\n\n\n\n<p>Non-resident foreign taxpayers must file GSTR-5 on time to ensure GST compliance. Timely filing prevents penalties and ensures smooth business operations in India.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GSTR-5 is a document or statement that has to be filed by every registered non-resident taxable person for the period [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":1444,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1324","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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