hamburger
×
Digit General Insurance Logo
Powered By Digit
Switch to Digit Insurance

Quick Claim Process

Affordable Premium

GSTR 5: Eligibility, Format & Filing Procedure

What is GSTR-5?

What is the Format of GSTR-5?

What is the Eligibility to File for GSTR-5?

How to File GSTR-5 Online?

What is the Due Date for Filing GSTR-5?

The due date for filing GSTR-5 is the 20th of every succeeding month for a tax period. Here is a schedule of a few upcoming due dates.

Month

Due Date

February 2023

20th March 2023

March 2023

20th April 2023

April 2023

20th May 2023

May 2023

20th June 2023

What are the Recent Amendments of GSTR-5?

Non-resident taxpayers are required to file their returns using Form GSTR-5 for the specific period during which they obtained their registration. The return should be submitted within seven days after the registration's expiry date. If the registration's validity extends for more than one month, the taxpayers must file monthly returns as follows: 

  • Applicable from October 2022: Monthly returns should be filed by the 13th of the following month. 

  • Applicable for return periods from July 2017 till September 2022: Monthly returns should be filed by the 20th of the following month. 

Alternatively, if the taxpayer ceases their business operations before the above deadlines, the return must be filed within seven days of the business closure. 

Please refer to the table below for a better understanding: 

Registration Period

Return Filing Deadlines

Month of Filling

July 2017 - Sep 2022

20th of the month

Following month

October 2022 onwards

13th of the month

Following month

What are the Penalties and Consequences of Not Filing GSTR-5?

FAQs About GSTR-5