GSTR 5 FAQs and user Manual : How to file GSTR 5 in India by Non Resident Taxpayer

By | September 4, 2018
(Last Updated On: September 4, 2018)

Contents

GSTR 5

GSTR 5 FAQs

1. What is Form GSTR-5?

Form GSTR-5 is a return to be filed by all Non- Resident Taxpayer in case they don’t wish to avail ITC (Input Tax Credit) on local procurements. In case, non-resident person wishes to avail ITC on local procurement, it will be required to register as a normal taxpayer and file Form GSTR-1/ 3B as a normal/casual taxpayer.

2. By when do I need to file Form GSTR-5?

Non- Resident Taxpayers need to file Form GSTR-5 return for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case, registration period is for more than one month, monthly return (s) would be filed by 20th of the month succeeding the tax period and thereafter return for remaining period would be filed within a period of seven days.

3. From where can I file Form GSTR-5?

Form GSTR-5 can be accessed on the GST Portal, post login in the Returns Dashboard by the taxpayer.

The path is Services > Returns > Returns Dashboard

4. Is there any Offline Tool for Form GSTR-5?

No, there is no offline tool for Form GSTR-5

5.  What are the pre-conditions for filing Form GSTR-5?

Pre-conditions for filing of Form GSTR-5 are:

  1. 1. Taxpayer should be registered as Non-Resident taxable person and should have a valid GSTIN.
  2. Taxpayer should have valid User ID and password.
  3. Taxpayer should have valid & non-expired / non-revoked Digital Signature Certificate (DSC) in case of Taxpayer for whom digital signing is mandatory such as Companies, LLP/FLLP, in other cases authentication of return can be done through EVC.

6. Is there an Electronic Cash Ledger/ Electronic Credit Ledger/ Tax Liability Register available for Non- Resident Taxpayer?

Yes, Electronic Cash Ledger/ Electronic Credit Ledger/ Tax Liability Register are maintained for Non- Resident Taxpayer also.

7. Why do I need to click GENERATE GSTR5 SUMMARY button?

You need to explicitly click on the GENERATE GSTR5 SUMMARY button at the bottom of the page to view the auto drafted invoices from the counter party’s return.

8. What actions can I take on invoice data auto populated in Form GSTR-5?

For invoice data received in Form GSTR-5, you can take following actions:

a. Accept

b. Reject

  1. Pending for Action

Pending for action option is not allowed in your last/ final return.

9. What happens after Form GSTR-5 is filed?

After Form GSTR-5 is filed:

  • ARN is generated on successful filing of the Form GSTR-5 Return.
  • An SMS and an email are sent to the taxpayer on his registered mobile and email id
  • Once the return is filed after affixing DSC or EVC as the case may be, the Form is passed on to:
  1. The CBIC (Central Board of Indirect Taxes and Customs – the central tax authority) and Model-1 States.
  2. Tax authority of jurisdictional State or UT

10. What are the modes of signing Form GSTR-5?

You can file Form GSTR-5 using DSC or EVC.

11. Can I preview the Form GSTR-5 before submitting?

Yes, you can preview Form GSTR-5 before submitting on the GST Portal.

12. When can I claim refund?

You can claim refund from Electronic Cash Ledger in your last return only. Last return will be decided after considering the extended period of registration.

Refund from Electronic Cash Ledger is allowed only if the Electronic Liability Register have zero liability across all major and minor heads.

13. Can I claim credit of taxes paid on import of services from outside India?

Non-resident taxpayer cannot claim credit on taxes paid on import of services from outside India.

14. Can I make changes in the invoices after submitting Form GSTR-5?

You cannot make any changes to the invoices/CDN once you submit Form GSTR-5.

15. What happens when Submit button is clicked?

Once the Submit button is clicked, it will freeze all the invoices uploaded in Form GSTR-5 for that particular month. You will be not able to upload any further invoices for that month.

GSTR 5 user Manual

How can I file return in Form GSTR-5?

To create, submit and file details in the Form GSTR-5, perform following steps:

 

A. Login and Navigate to GSTR-5 page

B. Generate GSTR5 Summary

C. Enter details in various tiles

  • Original Details
  • Amendment Details

D. Preview GSTR-5

E. Acknowledge and Submit GSTR-5 to freeze data

F. Payment of Tax

G. File GSTR-5 with DSC/ EVC

H. View GSTR-5 Status

A. Login and Navigate to GST

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials.

3. Click the Services > Returns > Returns Dashboard command.

Alternatively, you can also click the Returns Dashboard link on the Dashboard.

4. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.

5. Click the SEARCH button.

6. In the GSTR5 tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.

B. Generate GSTR-5 Summary

7. Scroll down to the bottom of the GSTR-5 – Return for Non-resident taxable person page and click the GENERATE GSTR5 SUMMARY button. The Details of auto drafted supplies of goods or services page is displayed.

Note: User needs to explicitly click on the GENERATE GSTR5 SUMMARY button at the bottom of the page, then only auto drafted invoices will be visible.

A confirmation message is displayed at the top of the page. You can check the status in some time.

C. Enter Details in various tiles

There are tiles representing Tables to enter relevant details. Click on the tile names to know and enter related details:

 

Original Details

  • 3 – Import of Goods – To add details of inputs/ capital goods received from overseas
  • 5 – Outward Supplies Made – To add details of taxable outward supplies made to registered persons (including UIN holders)
  • 6 – B2CL (Large) Invoices – To add details for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-State supplies) and invoice value is more than Rs. 2.5 lakh
  • 7A,7B – B2C (Small) – To add details of taxable supplies to unregistered persons other than supplies mentioned at Table 6
  • 8B – Credit/Debit Notes – To add details of credit/ debit notes
  • 8B – Unregistered Credit/Debit Notes – To add details of credit/ debit notes for B2C large details

Amendment Details

  • 4 – Amended Import of Goods – To add details of amendments to import of goods
  • 8A – Amended Outward Supplies – To add details of amendments to outward supplies to registered persons (including UIN holders)
  • 8A – Amended B2C (Large Invoices) – To add details of amendments to outward inter-state supplies to unregistered persons
  • 9 – Amended B2C (Small) – To add details of amendments to outward supplies to unregistered persons
  • 8C – Amended Credit/Debit Notes – To add details of amendments to Credit/Debit Notes for supplies to registered persons
  • 8C – Amended Unregistered Credit/Debit Notes – To add details of amendments to Credit/Debit Notes for supplies to unregistered persons

3 – Import of Goods

a. To add details of inputs/ capital goods received from overseas. click the 3 – Import of Goods tile.

b. In the Import of goods – Summary page, click the ADD BOE button to add a new invoice.

c. In the Port Code field, enter the port code.

Note: Port code should be 6 alphanumeric characters.

  1. In theBill of Entry No.field, enter the bill of entry number.

Note: Bill of Entry No. should be minimum 3 and maximum 15 digit numeric.

e. Select the Bill of Entry Date using the calendar.

  1. In theBill of Entry Valuefield, enter the total value of the BOE.
  2. Select theIs the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government?checkbox, in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.

h. In the Taxable Value field, against the rates, enter the taxable value of the goods.

  1. In theCessfield, enter the cess amount.

j. Select Eligibility for ITC from the drop-down list.

k. In the Amount of ITC available field against the rates, enter the amount of ITC claimed.

l. Click the SAVE button to save the invoice details.

m. You will be directed to the previous page and a message is displayed that Bill of Entry is added. Here, you can also edit/delete the added invoices (under Actions).

n. Click the BACK button to go back to the GSTR-5 landing page.

The 3 – Import of Goods tile will reflect the number of invoices added along with Total Taxable Value, Total Liability and Total ITC available.

Please click the refresh button ( ) on the top of the screen to ensure quick updating of the summary on the tile.

5 – Outward Supplies Made

a. To add details of taxable outward supplies made to registered persons (including UIN holders), click the 5 – Outward Supplies Made tile.

b. Click the ADD DETAILS button.

c. In the Receiver GSTIN/UIN field, enter the GSTIN or UIN of the receiver.

d. In the Invoice No., Invoice Date and Total Invoice Value fields, enter the Invoice number, date of the invoice and value of the total invoice.

Note:

• The GSTIN should be registered on the date of invoice.

• Once the GSTIN of the receiver is entered, Receiver Name, POS and Supply Type fields are auto-populated based on the GSTIN of the receiver.

• The auto-populated POS is editable. Depending on selected POS, the supply type gets auto-populated.

• The screen will expand downwards and more fields will appear to enter line item details of the invoice.

• In case of UN Bodies, Embassies, Government Offices or Other Notified persons, you need to provide Unique Identification Number (UIN) of the receiver.

• An invoice number should be alphanumeric with allowable special characters and unique for a given Financial Year (FY).

• Invoice date cannot be a future date or a date prior to the date of registering with GST.

e. Select the Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government? checkbox, in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.

 

e (i). In case of Intra-State transaction:

In case, the POS (place of supply) of the goods/ services is the same State as that of the supplier, the transaction is an Intra-State transaction.

Fields for Central Tax and State/UT Tax will appear.

a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.

b) In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively.

e (ii). In case of Inter-State transaction:

In case the Place of Supply (POS) is different from the State of the supplier, transaction becomes an Inter-State transaction.

Fields for Integrated Tax will appear.

a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.

b) In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. The CESS field is not auto populated and has to be entered by the taxpayer.

f. Click the SAVE OUTWARD SUPPLIES button to save the invoice details.

g. You will be directed to the previous page and a message is displayed that invoice is added.

h. Click the BACK button to go back to the GSTR-5 landing page.

The 5 – Outward Supplies Made tile will reflect the number of invoices added along with Total Invoice Value, Total Taxable Value and Total Tax Liability.

Please click the refresh button ( ) on the top of the screen to ensure quick updating of the summary on the tile.

6 – B2C (Large) Invoices

a. To add details for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-State supplies) and invoice value is more than Rs. 2.5 lakh, click the 6 – B2C (Large) Invoices tile.

b. Click the ADD DETAILS button

c. Select the Place of Supply (Name of State) from the drop-down list.

d. In the Invoice No., Invoice Date and Total Invoice Value fields, enter the Invoice number, date of the invoice and value of the total invoice.

e. Select the Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government? checkbox, in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.

f. In the Taxable Value field against the rates, enter the taxable value of the goods or services.

g. In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. The CESS field is not auto populated and has to be entered by the taxpayer.

h. Click the SAVE button to save the invoice details.

i. You will be directed to the previous page and a message is displayed that invoice is added. Here, you can also edit/delete the added invoices (under Actions).

j. Click the BACK button to go back to the GSTR-5 landing page.

The 6 – B2C (Large) Invoices tile will reflect the number of invoices added along with Total Invoice Value, Total Taxable Value and Total Liability.

Please click the refresh button ( ) on the top of the screen to ensure quick updating of the summary on the tile.

7A,7B – B2C (Small)

a. To add details of taxable supplies to unregistered persons other than supplies mentioned at Table 6, click the 7A,7B – B2C (Small) tile.

b. Click the ADD DETAILS button.

c. Select the Place of Supply (Name of State) from the drop-down list.

d. In the Taxable Value field, enter the taxable value of the goods or services.

e. Select the Rate (%) from the drop-down list.

f. Select the Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government? checkbox, in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.

 

f (i). In case of Intra-State transaction:

In case the POS (place of supply) of the goods/ services is the same State as that of the supplier, the transaction is an Intra-State transaction.

a) In the Cess Amount field, enter the Cess Amount based on Inter-State/ Intra-State transactions.

 

f (ii). In case of Inter-State transaction:

In case the Place of Supply (POS) is different from the State of the supplier, transaction becomes an Inter-State transaction.

a) In the Cess Amount field, enter the Cess amount.

g. Click the SAVE button to save the invoice details.

h. You will be directed to the previous page and a message is displayed that invoice is added. Here, you can also edit/delete the added invoices (under Actions).

i. Click the BACK button to go back to the GSTR-5 landing page.

The 7A,7B – B2C (Small) tile will reflect the number of invoices added along with Total Taxable Value and Total Liability.

Please click the refresh button ( ) on the top of the screen to ensure quick updating of the summary on the tile.

8B – Credit/Debit Notes

a. To add details of credit/ debit notes / refund voucher issued, click the 8B – Credit/Debit Notes tile.

b. Click the ADD CREDIT / DEBIT NOTE button.

c. Enter the Receiver GSTIN / UIN. The system will auto-populate Receiver Name.

d. In the Original Invoice No. field, enter the invoice number against which this Credit / Debit note has been issued.

e. In the Original Invoice Date field, enter the date of this invoice.

f. Select the type of this note, whether Debit or Credit note, from the Note Type drop-down list.

g. Enter the value of this note in the Note Value field.

h. Enter the note number in the Debit / Credit Note No. field.

i. In the Debit / Credit Note Date field, enter the date of this note.

j. From the Supply Type drop-down list, select whether this note was issued against an Intra-State or Inter-State supply.

k. Select the Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government? checkbox, in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.

k (i). In case of Intra-State transaction:

In case the POS (place of supply) of the goods/ services is the same State as that of the supplier, the transaction is an Intra-State transaction.

a) Enter the Taxable Values against various GST rates as applicable in this note.

 

Note: The Amount of Tax in fields Central Tax and State / UT Tax are auto-populated based on the values entered in Taxable Value fields respectively. The CESS field is not auto populated and has to be entered by the Taxpayer.

k (ii). In case of Inter-State transaction:

In case the Place of Supply (POS) is different from the State of the supplier, transaction becomes an Inter-State transaction.

a) Enter the Taxable Values against various GST rates as applicable in this note.

 

Note: The Amount of Tax in field Integrated Tax is auto-populated based on the values entered in Taxable Value fields respectively. However, the Taxpayer can edit the tax amount. The CESS field is not auto populated and has to be entered by the Taxpayer.

l. Click the SAVE button to save the Credit / Debit Note details.

m. You will be directed to the previous page and a message is displayed that invoice is added.

n. Click the Counterparty GSTIN link under the Processed Invoices section.

 

Notes:

  • Here, you can edit / delete the added Credit / Debit Note (under Actions).
  • You can edit / delete the entries till GSTR-5 is submitted.

0. Click the BACK button to go back to the Credit / Debit Notes – Counterparty Wise Summary page.

p. Click the BACK button again to go back to the GSTR-5 landing page.

 

The 8B – Credit / Debit Notes tile in GSTR-5 will reflect the number of Credit / Debit Notes added.

q. Click the refresh button ( r45.PNG) on the top of the screen to ensure quick updating of the summary on the tile.

8B – Unregistered Credit/Debit Notes

a. To add details of credit / debit notes for B2C large details, click the 8B – Unregistered Credit / Debit Notes tile.

b. Click the ADD CREDIT / DEBIT NOTE button.

c. Select the type of this note, whether Debit or Credit note, from the Note Type drop-down list.

d. Enter the serial number of this note in the Debit / Credit Note No. field.

e. In the Debit / Credit Note Date field, enter the date of this note.

f. Enter the value of this note in the Note Value field.

g. In the Original Invoice No. field, enter the invoice number against which this Credit / Debit note has been issued.

  1. In theOriginal Invoice Datefield, enter the date of this invoice.
  2. i. Select theIs the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government?checkbox, in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.

j. In the Item Details column, enter the Taxable Values against various GST rates as applicable in this note.

k. Enter the Taxable Values against various GST rates as applicable in this note.

Notes:

  • This tile captures the Credit / Debit notes issued to Un-registered people against Inter-State supplies only.
  • The Amount of Tax in field Integrated Tax is auto-populated based on the values entered in Taxable Value fields respectively. The CESS field is not auto populated and has to be entered by the Taxpayer.

l. Click the SAVE button to save the Credit / Debit Note details.

m. You will be directed to the previous page and a message is displayed that invoice is added.

n. Click the Credit / Debit Note No. link under the Processed Invoices section.

Notes:

  • Here, you can edit / delete the added Credit / Debit Note (under Actions).
  • You can edit / delete the entries till GSTR-5 is submitted.

o. Click the BACK button to go back Credit / Debit Notes (Unregistered) – Summary page.

p. Click the BACK button again to go back to the GSTR-5 landing page.

 

The 8B – Unregistered Credit / Debit Notes tile in GSTR-5 will reflect the number of Credit / Debit Notes added.

q. Click the refresh button ( r45.PNG) on the top of the screen to ensure quick updating of the summary on the tile.

4 – Amended Import of Goods

a. Click the 4 – Amended Import of Goods tile to add details of amendments to import of goods.

  1. b. Select theFinancial Yearfrom the drop-down list.
  2. In theEnter Port Codefield, enter Port Code of the line item of the declarations of previous tax period.
  3.  In theEnter Bill of Entryfield, enter the Bill Of Entry of line item of the declarations of previous tax period.
  4. e. Click the AMEND BILL OF ENTRY

  1. f. Make amendments to the details as required.
  2. Click the SAVEbutton to save the invoice details.

h. You will be directed to the previous page and a message is displayed that Bill of Entry is saved successfully. Here, you can also edit/delete the amended invoices (under Actions).

i .Click the BACKbutton to go back to the GSTR-5 landing page.

The 4 – Amended Import of Goods tile will reflect the number of invoices added along with Total Invoice Value, Total Liability and Total Taxable Value.

Please click the refresh button ( ) on the top of the screen to ensure quick updating of the summary on the tile.

8A – Amended Outward Supplies

a. Click the 8A – Amended Outward Supplies tile to add details of amendments to outward supplies to registered persons (including UIN holders).

b. Select theFinancial Yearfrom the drop-down list.

c.In theInvoice No.field, enter the invoice number which you want to amend from the earlier tax period.

d. Click the AMEND INVOICE button.

e. Make amendments to the details as required.

f. Click the SAVE OUTWARD SUPPLIESbutton to save the invoice details.

g. You will be directed to the previous page and a message is displayed that invoice is saved successfully. Here, you can also edit/delete the amended invoices (under Actions).

h. Click the BACKbutton to go back to the GSTR-5 landing page.

The 8A – Amended Outward Supplies tile will reflect the number of invoices added along with Total Invoice Value, Total Liability and Total Taxable Value.

Please click the refresh button ( ) on the top of the screen to ensure quick updating of the summary on the tile.

8A – Amended B2C (Large Invoices)

a. Click the 8A – Amended B2C (Large Invoices) tile to add details of amendments to outward inter-state supplies to unregistered persons.

b.Select theFinancial Yearfrom the drop-down list.

c.In theInvoice No.field, enter the invoice number which you want to amend from the earlier tax period.

d.Click the AMEND INVOICEbutton.

e.Make amendments to the details as required.

f. Click the SAVEbutton to save the invoice details.

g.You will be directed to the previous page and a message is displayed that invoice is saved successfully. Here, you can also edit/delete the amended invoices (under Actions).

h.Click the BACKbutton to go back to the GSTR-5 landing page.

The 8A – Amended B2C (Large Invoices) tile will reflect the number of invoices added along with Total Invoice Value, Total Liability and Total Taxable Value.

Please click the refresh button ( ) on the top of the screen to ensure quick updating of the summary on the tile.

9 – Amended B2C (Small)

a. Click the 9 – Amended B2C (Small) tile to add details of amendments to outward supplies to unregistered persons.

b.Select theFinancial Yearfrom the drop-down list.

c.Select theMonthfrom the drop-down list.

d.Select thePlace of Supply (Name of State)from the drop-down list.

e.Select theCheckboxif the supply is eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government.

f.Select theApplicable % of Tax Ratefrom the drop-down list.

g.Click the AMEND DETAILSbutton.

h. Make amendments to the details as required.

i .Click the SAVEbutton to save the invoice details.

j You will be directed to the previous page and a message is displayed that values have been saved successfully. Here, you can also edit/delete the amended values (under Actions).

k .Click the BACKbutton to go back to the GSTR-5 landing page.

The 9 – Amended B2C (Small) tile will reflect the number of invoices added along with Total Taxable Value and Total Liability.

Please click the refresh button ( ) on the top of the screen to ensure quick updating of the summary on the tile.

8C – Amended Credit/Debit Notes

a. Click the 8C – Amended Credit/Debit Notes tile to add details of amendments to Credit/Debit Notes for supplies to registered persons.

b.Select theFinancial Yearfrom the drop-down list.

c.In theCredit/Debit Note No.field, enter the credit/debit number which you want to amend from the earlier tax period.

d.Click the AMEND NOTEbutton.

e.Make amendments to the details as required.

f.Click the SAVEbutton to save the invoice details.

g.You will be directed to the previous page and a message is displayed that invoice is saved successfully. Here, you can also edit/delete the amended invoices (under Actions).

h.Click the BACKbutton to go back to the GSTR-5 landing page.

The 8C – Amended Credit/Debit Notes tile will reflect the number of invoices added along with Total Taxable Value and Total Liability.

Please click the refresh button ( ) on the top of the screen to ensure quick updating of the summary on the tile.

8C – Amended Unregistered Credit/Debit Notes

a. Click the 8C – Amended Unregistered Amended Credit/Debit Notes tile to add details of amendments to Credit/Debit Notes for supplies to unregistered persons.

b.Select theFinancial Yearfrom the drop-down list.

c.In theCredit/Debit Note No.field, enter the credit/debit number which you want to amend from the earlier tax period.

d.Click the AMEND NOTEbutton.

e.Make amendments to the details as required.

f.Click the SAVEbutton to save the invoice details.

g.You will be directed to the previous page and a message is displayed that invoice is saved successfully. Here, you can also edit/delete the amended invoices (under Actions).

h.Click the BACKbutton to go back to the GSTR-5 landing page.

The 8C – Amended Unregistered Amended Credit/Debit Notes tile will reflect the number of invoices added along with Total Taxable Value, Total Liability and Total ITC available.

Please click the refresh button ( ) on the top of the screen to ensure quick updating of the summary on the tile.

D. Preview GSTR-5

  1. Once you have entered all the details, click thePREVIEWbutton.

  1. This button will download the draft Summary page of your GSTR-5 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections with patience before submitting GSTR-5. The PDF file generated would bear watermark of draft as the details are yet to be submitted.

Note: The submit button will freeze the invoices uploaded in the GSTR-5 for that particular month.

10A, 10B – Tax Liability

10. Click the 10A, 10B – Tax Liability tile to view the tax liability details

  1. The Tax Liability details are displayed. Click theBACKbutton to go back to the previous page.

E. Acknowledge and Submit GSTR-5 to freeze data

12. Select the acknowledgement check-box stating that you have reviewed the details of preview and the information furnished is correct, and you are aware that no changes can be made after submit. Once you click the acknowledgement, the SUBMIT button will be enabled.

13. Click the SUBMIT button in the landing page to submit GSTR-5.

NoteThe submit button will freeze the invoices uploaded in GSTR-5 for that particular month. You will be not able to upload any further invoices for that month.

14. Click the PROCEED button to accept the Warning message.

15. Click the PROCEED button again to accept the message that says you are about to submit GSTR-5, and asks whether you would like to proceed, suggesting that no changes can be made to this return after submitting.

16. A success message is displayed at the top of the page. Once you submit the data, data is frozen and you cannot change any fields. Refresh the page.

17. Status of GSTR-5 changes to Submitted after the submission of GSTR-5.

18. Click the PREVIEW button again, to download the submitted GSTR-5 in PDF format.

19. The PDF file generated would now bear watermark of final Form GSTR-5.

Notes:

·       Upon submission, the GST Portal will validate the details of all the Tables filled in Form GSTR-5.

·       In case of invalid data, appropriate error message would be displayed and the relevant columns shall be highlighted for making rectifications.

·       If validation is successful, the GST Portal will compute tax liability and the Input Tax Credit claimed on import of goods.

·  The Electronic Liability Register and Credit Ledger shall be updated accordingly.

·       Once you submit GSTR-5, the following will become active:

o    Tile 10A, 10B – Tax Liability

o    Tile 11, 12, 14 – Tax Payable and Paid

o    Tile Payment of Tax

o    The FILE RETURN button.

F. Payment of Tax

20. Click the Payment of Tax tile.

Note: Tax liabilities as declared in the return along with the credits gets updated in the ledgers and reflected in the “Tax payable” column of the payment section. Credits get updated in the credit ledger and the updated balance is available and can be seen while hovering on the said headings of credit in the payment section.

21. Click the CHECK LEDGER BALANCE button to view the balance available for credit under Integrated TaxCentral TaxState/UT Tax and Cess. The functionality enables the taxpayers to check the balance before making the payment for the respective minor heads.

22. The Check Ledger Balance page is displayed. The page lists the minor head wise balance available as in cash ledger and major head wise credit available in Electronic Credit Ledger. Click the OK button to go back to previous page

23. Please provide the amount of credit to be utilized from the respective available credit heads to pay off the liabilities, so as the cash.

Note: If there is no / less balance in Electronic Cash Ledger, create Challan make payment to update the balance in Electronic Cash Ledger. Click here to refer the FAQs and User Manual on Making Payment.

While providing the inputs please ensure the utilization principles for credit are well adhered otherwise system won’t allow for offset of liability.

  1. Click theOFFSET LIABILITYbutton to pay off the liabilities.

Note: Partial payment is not allowed.

25. The tax liability is offset and a confirmation message is displayed. Click the OK button.

11, 12, 14 – Tax Payable and Paid

  1. Click the11, 12, 14 – Tax Payable and Paidtile.

27. After making payment of tax, the amount of tax paid will be auto populated in Table 11 along with the debit entry numbers generated on utilization of Cash balances and ITC. Click the BACKbutton to go back to the previous page.

G. File GSTR-5

28. Click the FILE RETURN button.

 

  1. TheReturns Filing for GST GSTR5page is displayed. Select the Declaration checkbox.

30. The Authorised Signatory drop-down will appear. Select the authorized signatory from the list.

Note: This will enable the two buttons – FILE WITH DSC or FILE WITH EVC.

31. Click the FILE WITH DSC or FILE WITH EVC button to file the FORM GSTR-5.

 

FILE WITH DSC:

  1. Click thePROCEEDbutton.

b. Select the certificate and click the SIGN button.

FILE WITH EVC:

a.  Enter the OTP sent on the e-mail and mobile phone number of the Authorized Signatory registered at the GST Portal, and click the VERIFY button.

 

32. The success message is displayed. Refresh the page.

Notes:

  • The status of GSTR-5 changes to Filed.
  • On filing GSTR-5, notification along with the generated ARN is sent to the Authorized Signatory through e-mail and SMS.

  1. Click theBACKbutton.

NoteStatus of the GSTR-5 return changes to “Filed“.

 

H. View GSTR-5 Status

34. On the File Returns page, select the Financial Year and Return Filing Period (Month) for which you have just filed Form GSTR-5.

35. Click the SEARCH button.

 

NoteStatus of the GSTR-5 return changes to “Filed“.

 

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