GSTR-5: Who is required to file GSTR-5,Due date, Format and information to be provided

GSTR5

GSTR-5 is required to be filed by Non Resident Taxpayers (Foreigners)

1.  Who is required to file GSTR-5:  Non Resident Taxpayers (Foreigners)
2. Due date for filing GSTR-5: By 20th of month & within 7 days of expiry of registration.
3. Information to be provided in GSTR-5:
   • GSTIN
   • Name of Taxpayer
   • Address
   • Period of return
   • Goods Imported
   • Outward Supplies made
   • ITC availed on inputs and input services
   • Tax paid
   • Closing stock of goods
   • Declaration

GSTR5