The Tool Desk
Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →Outbyte PC Repair FREERepair Windows errors before they cause bigger problemsFix Now →GSTR-5 is the GST return that a person registered in India as a non-resident taxable person files for the period covered by that registration. For monthly periods beginning October 2022, the general deadline is the 13th of the following month; for a registration that ends sooner, the deadline can arrive earlier.
Who needs to file GSTR-5?
The GST Portal identifies GSTR-5 as the return for a person registered as a non-resident taxable person. Filing depends on the taxpayer’s GST registration category, not simply on whether the person or business is based outside India.
Do not confuse GSTR-5 with GSTR-5A. The GST Portal’s Welcome Kit lists GSTR-5A separately for specified supplies by non-resident OIDAR service providers. Check which category applies to your registration and activity before choosing a return.
When is GSTR-5 due?
The GST Portal’s GSTR-5 FAQ and GSTN’s functional update compilation covering April 2023 to March 2024 describe these general deadlines:
What’s actually slowing this PC down?
Pick the symptom - the matching free tool is one click away.
#1 Best Overall
| Filing situation | General deadline |
|---|---|
| Monthly tax periods through September 2022 | 20th of the succeeding month |
| Monthly tax periods from October 2022 onward, where registration is valid for more than one month | 13th of the succeeding month, or within seven days of closing business, whichever is earlier |
| Return for the registration period | Within seven days after the registration expires |
These are general rules, not a guarantee that a particular due date has not been extended or affected by a case-specific requirement. Check the GST Portal and applicable official notices for the tax period you are filing.
How do you file GSTR-5?
The GST Portal FAQ says there is no offline tool for Form GSTR-5. File through the portal using the taxpayer’s valid GSTIN and login credentials.
Rank #2
- CPA Study Materials for FAR & AUD: This 2-pamphlet set condenses core auditing and financial accounting concepts into a clear Q&A format, covering the main topics tested on the CPA FAR and AUD exams.
- Quick Reference Guide: Designed for fast and efficient last-minute review, so you can revisit key rules, definitions, and question formats right before your exam.
- Compact & Portable: Each pamphlet measures 200x85mm (about 7.9 x 3.3 inches), fits in a bag or pocket, and is lighter to carry than a standard accounting book for studying anywhere.
- Easy-to-Understand Format: Breaks complex topics into simple Q&A entries that support better retention and help improve recall of key principles.
- For CPA Candidates & Accounting Students: A practical study aid for exam prep and course review, with durable laminated pages and a clear, well-structured layout for easy reading.
- Sign in to the GST Portal with valid credentials for the GSTIN.
- Go to Services > Returns > Returns Dashboard.
- Select the relevant return period and proceed through the GSTR-5 filing process, including the payment table where applicable.
- After successful filing, note the ARN generated by the portal. The FAQ says relevant ledgers and registers are updated following filing.
The portal FAQ also says non-resident taxpayers have electronic cash and credit ledgers and a tax-liability register. Review the return and payment details shown for your filing before submission.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What happens if GSTR-5 is late?
The GST Portal FAQ describes the late fee as being calculated based on the number of days late multiplied by the applicable per-day amount. It does not establish one universal current fee amount. Check the amount applicable to your filing and any current official rules or notifications rather than relying on a fixed figure.
Quick Recap
Rank #4
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
