GSTR-5 explained: monthly return for non-resident taxable persons

Who is a non-resident taxable person

A non-resident taxable person is someone who occasionally undertakes taxable supplies in India but has no fixed place of business or residence here. Such a person must register in Form REG-09 before starting business, regardless of turnover, and deposit an advance amount equal to the estimated tax liability for the registration period. Registration is granted for the period stated in the application, up to 90 days, and can be extended.

Filing timeline

Under Section 39(5) and Rule 63, GSTR-5 is filed for every calendar month within 13 days after the month ends, or within 7 days after the last day of the registration period, whichever is earlier. There is no separate annual return. If the business continues beyond the registration validity, the registration has to be extended and the advance deposit topped up.

Because the period is short, a non-resident at a trade fair may have only one or two GSTR-5 returns to file. Missing the 7-day window after the registration ends is the usual reason late fees and refund delays arise.

What GSTR-5 contains

• Outward supplies made in India, B2B and B2C
• Imports of goods and inward supplies, with credit claimed subject to the restrictions in the law
• Credit notes, debit notes and amendments
• Tax liability, interest, late fee and payment from the cash ledger

Refund of advance deposit

Any balance in the cash ledger out of the advance deposit is refunded after all returns for the registration period have been filed, under Section 27 and Section 54(13). Missing returns hold up the refund, so file the last GSTR-5 promptly once activities end. An Indian authorised signatory or a professional representative can handle filings and the refund application.

Get it handled for you

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This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.