REPORT OF THE JOINT COMMITTEE ON BUSINESS PROCESS FOR GST ON GST RETURN

REPORT OF THE JOINT COMMITTEE ON BUSINESS PROCESS FOR GST ON GST RETURN

ANNEXURE-VI

GSTR-5

RETURN FOR NON RESIDENT TAXPAYERS (FOREIGNERS)
(To be furnished on monthly basis by 20th of the month & within 7 days after expiry of registration)

1. GSTIN : ……………………..

2. Name of the taxpayer: …………………….

3. Address

(S. No. 1, 2 and 3 shall be auto-populated on logging)

4. Period of Return : From …………. To ………

5. Goods imported :

(figures in Rs)

S. No.

Description of goods

Bill of Entry No.

Bill of Entry Date

HSN Code*

UQC

Quantity

Value

IGST paid, if any

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

* at 8-digit level

6. Outward supplies made :

(figures in Rs)

S. No.	GSTIN, if any	Invoice					IGST		CGST		SGST
S. No.	GSTIN, if any	No.	Date	Value	HSN*	Taxable Value	Rate	Amt	Rate	Amt	Rate	Amt
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)	(13)

* As per Para 3.1 (4) (iii) of the return report

7. ITC availed on inputs and input services

(figures in Rs)

S. No.

GSTIN of supplier

Invoice

IGST

CGST

SGST

No.

Date

Value

HSN/ SAC*

Taxable Value

Rate

Amt

Rate

Amt

Rate

Amt

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

* As per Para 3.1 (4) (iii) of the return report

8. Tax paid

(figures in Rs)

Description

Tax payable
(Table 6)

ITC utilized

Tax paid in cash (after adjusting ITC)

(1)

(2)

(3)

(4)

IGST

CGST

SGST

Total

9. Closing stock of Goods

(figures in Rs)

S. No.

Description of goods

HSN*

UQC

Quality

Value ( Rs.)

(1)

(2)

(3)

(4)

(5)

(6)

* As per Para 3.1 (4) (iii) of the return report

Usual Declaration

( Signature of Authorized Person )