GSTR - 6
Every individual or entity registered as a Non-Resident Taxable Person under the Goods and Services Tax (GST) in India is required to file GSTR-5. This applies to those who:
- Supply goods or services in India.
- Do not have a fixed place of business in India.
- Have obtained a temporary GST registration for the period they conduct business in India.
Even if there are no business transactions during a particular month, a nil return must still be filed.
Filing Frequency and Due Date:
GSTR-5 is a monthly return.
The due date for filing GSTR-5 is the 13th of the next month.
- For example, the GSTR-5 for April 2025 was due on May 13, 2025.
- The GSTR-5 for May 2025 will be due on June 13, 2025.
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Key Features of GSTR-5:
- Specific to NRTPs: This return is exclusively for non-resident taxpayers.
- Reports Outward and Inward Supplies: It details all outward supplies (sales) made to both registered and unregistered persons within India, as well as the goods or services imported into India.
- Tax Liability and Payment: It reflects the tax liability on outward supplies and the taxes paid.
- Input Tax Credit (ITC) for Imports: NRTPs can claim Input Tax Credit (ITC) on goods imported into India. However, ITC is not allowed on locally procured goods or services or on the import of services.
- Amendments Allowed: It provides a mechanism to amend details reported in previous GSTR-5 returns.
- Temporary Registration Link: The return period typically aligns with the validity of the temporary GST registration granted to the NRTP. If the registration is for less than a month, the return must be filed within seven days after the expiry of the registration.
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