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January 26, 2021

Frequently asked Question on Form GSTR-5 and Form GSTR-5A

by CA Shivam Jaiswal in GST

Frequently asked Question on Form GSTR-5 and Form GSTR-5A

 1. What is Form GSTR-5?

Answer: 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?

Answer: 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?

Answer: 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?

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

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

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

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.

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

Answer: 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?

Answer: 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 happens after Form GSTR-5 is filed?

Answer: After Form GSTR-5 is filed:

ARN is generated on successful filing of the Form GSTR-5.

An email is sent to the taxpayer on his registered email id. If taxpayer has provided indigenous mobile number, they will receive an SMS also.

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

Answer: You can file Form GSTR-5 using EVC.

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

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

11. When can I claim refund?

Answer: 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.

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

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

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

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

14. What happens when Submit button is clicked?

Answer: 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.

15. What is GSTR-5A?

Answer: Form GSTR-5A is a Return to be furnished by Online Information and Database Access or Retrieval (OIDAR) services provider, of the services provided to un-registered person or customers, from a place outside India to a person in India.

16. By when do I need to file GSTR-5A?

Answer: Monthly Return(s) needs be filed by 20th of the month succeeding the Tax period to which the return pertains or by the date as may be extended by Commissioner.

17. Who needs to file GSTR-5A? Is it mandatory to file GSTR-5A?

Answer: Non-Resident Online Information and Database Access or Retrieval (OIDAR) services provider needs to file return in Form GSTR-5A. Filing of return is mandatory.

GSTR-5A needs to be filed even if there is no business activity (Nil Return) in the tax period.

18. What are the available modes of preparing GSTR-5A?

Answer: GSTR-5A can be prepared using the following modes through:

  1. Online entry of data on the GST Portal after log in  
  2. Using third party application of Application Software Provider (ASPs) through GST Suvidha Providers (GSPs) 

19. What are the pre-requisites for filing GSTR-5A?

Answer: Pre-requisites for filing GSTR-5A are:

1. Taxpayer should be a registered as OIDAR services provider and should have a valid GSTIN.

2. Taxpayer should have valid User ID and Password.

3. Taxpayer should have valid & non-expired/ non-revoked PAN based Digital Signature (DSC) for filing with DSC.

20. From where can I file GSTR-5A?

Answer: Login to the GST Portal and click the Services > Returns > Returns Dashboard command to file GSTR-5A.

21. What details are required to be furnished in GSTR-5A?

Answer: The taxpayer can furnish details of taxable outward supplies made to non-taxable persons/ consumers in India, amendment to the details furnished in preceding tax period(s) and to give details of interest, or any other amount to be paid by them and offset the liabilities etc. in their GSTR-5A.

22. Can I file GSTR-5A for current period if return for previous period has not been filed?

Answer: No, GSTR-5A return cannot be filed for the current tax period, if return for the previous tax period has not been filed.

23. Can I file GSTR-5A after making part payment of taxes? 

Answer: No, GSTR-5A return cannot be filed after making part payment of taxes. It can be filed only after, making full payment of taxes and other liabilities for the return period. 

24. Can OIDAR services provider claim ITC in GSTR-5A?

Answer: No, OIDAR services provider cannot claim any ITC in GSTR-5A.

25. Is there any late fee in case of delayed filing of GSTR-5A?

Answer: At present, there is no late fee in case of delayed filing of GSTR-5A.

26. What happens after Form GSTR-5A is filed?

Answer: After successful filing of the Form GSTR-5A, an acknowledgement is generated and an Email message is sent to the taxpayer and the SMS is also sent on the Indian mobile number of authorized signatory as mentioned in the registration application.

27. Is there an Electronic Credit Ledger available for GSTR-5A?

Answer: No, there is no Electronic Credit Ledger maintained for GSTR-5A.

28. I have already made payment on the CBEC Portal for GSTR-5A liabilities. Do I need to again make payment on the GST Portal?

Answer: No, you do not need to make any payment on the GST Portal if you have already made payment on the CBEC Portal for GSTR-5A liabilities. You just need to mention Payment Reference number and Date of the payment as generated in the CBEC Portal on the GST Portal before filing GSTR-5A. Payment Reference number should be either numeric or alpha numeric and should be up to 25 digits.

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