FORM GSTR-5 - NRTP import credit, output tax and advance cash reconciled
The non-resident’s monthly/expiry return becomes due; domestic ordinary ITC is not automatically available.
Responsible actor: The non-resident taxable person holding a temporary registration. Provision: Section 39(5),17(5)(f); rule 63; current 13 th-or-seven-days deadline.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Operative law and exact form amendments checked on 21 October 2026. The stated period and fictional assumptions control this unsigned model; no filing, payment or refund is simulated.
Worked facts and completed entries
Independent NRTP Branch N: CedarUK has an assumed IndianPAN solely for this fictional registration 29AABCC0000C1ZN, valid 1–30 September 2026. Imported eligible goods taxable 100000 carry 18000 IGST. Intra-State B2B sale 200000 carries 18000 CGST and 18000 SGST. Use the 18000 import IGST credit first against CGST and 18000 advance cash against SGST; no domestic purchase ITC. Model5 October is before the earlier 7 October expiry-based deadline.
Year/month and 1–2
| Period | September 2026 |
|---|---|
| 1. NRTP GSTIN | 29AABCC0000C1ZN |
| 2(a)/(b). Legal/trade name | CedarUK Learning Limited /Cedar Learning; fictional |
| 2(c). Validity | 1–30 September 2026 |
| 2(d)/(e). ARN/date | Not generated: unfiled model; registration/filing references are educational only |
3. Overseas goods/import credit
| BO Eno/port | Date | BO Evalue | Rate | Taxable | IGS Tpaid | Cess | EligibleIGST | Eligiblecess |
|---|---|---|---|---|---|---|---|---|
| 9000001 /INBLR4; fictional | 2 September 2026 | 100000 | 18% caseinput | 100000 | 18000 | 0 | 18000 | 0 |
4. Import amendments
No earlier BOE amendment: original/revisedBO Enumber/date not applicable; revised value/rate/taxable/IGST/cess/eligibleITC and differentialITC are 0 in all numeric cells.
5. Registered-recipient outward invoice
| Recipient GSTIN | Invoice/date/value | Rate | Taxable | IGST | CGST | SGST | Cess | POS |
|---|---|---|---|---|---|---|---|---|
| 29AABCA0000A1ZT | EDU-NR-001 /5 September 2026 /236000 | 18% caseinput | 200000 | 0 | 18000 | 18000 | 0 | Karnataka29 |
6–9. Other outward/amendment branches
6 inter-State unregistered invoice above 100000: unselected, POS/invoice/date not applicable; all rate/value/tax/cess 0.7A intra-StateB2C and 7B inter-StateB2Cup to 100000: all 0, noPO Srow.8A incorrect prior invoice/8B original debit-creditnote/8C amendednote: all original/revised party/document/date/PO Sfields not applicable; all amount cells 0.9A intra-State/9B inter-StateB2Camendments: period/POS not applicable; all amounts 0.
10. Liability by source
| Particular | IGST | CGST | SGST/UTGST | Cess |
|---|---|---|---|---|
| 10A outward value 200000 | 0 | 18000 | 18000 | 0 |
| 10B negative importITC amendment | 0 | 0 | 0 | 0 |
| 10C inward RCM | 0 | 0 | 0 | 0 |
11. Payable and paid
| Head | Payable | Cash | IGST-IT Cused | Cess-IT Cused | Totalpaid |
|---|---|---|---|---|---|
| IGST | 0 | 0 | 0 | 0 | 0 |
| CGST | 18000 | 0 | 18000 | 0 | 18000 |
| SGST | 18000 | 18000 | 0 | 0 | 18000 |
| Cess | 0 | 0 | 0 | 0 | 0 |
12. Interest/late fee
InterestIGST/CGST/SGST/cess and late feeCGST/SGST:0 payable/0 paid, timelycase.
13. Cash-ledger refund
| Head | Tax/interest/penalty/fee/other | Debit entry | Bank selection |
|---|---|---|---|
| IGST | 0 for every component | Not applicable: no claim | Not selected: no refund claim |
| CGST | 0 for every component | Not applicable: no claim | Not selected: no refund claim |
| SGST | 0 for every component | Not applicable: no claim | Not selected: no refund claim |
| Cess | 0 for every component | Not applicable: no claim | Not selected: no refund claim |
14. Debit/payment summary
| Head | Cash tax | IGST-ITC | Cess-ITC | Interest | Latefee |
|---|---|---|---|---|---|
| IGST | 0 | 0 | 0 | 0 | 0 |
| CGST | 0 | 18000 | 0 | 0 | 0 |
| SGST | 18000 | 0 | 0 | 0 | 0 |
| Cess | 0 | 0 | 0 | 0 | 0 |
Verification and execution
Oliver Reed, fictional authorised overseas signatory solemnly affirms the entries match the stated fictional facts and no material fact is concealed. Place: Bengaluru; date:5 October 2026; name/status: Oliver Reed, fictional authorised overseas signatory. Signature: not executed. No actual DSC, bank instruction, filing acknowledgement or official approval is reproduced.
How this form moves the matter forward
- Confirm the exact person/registration and period; these returns do not substitute for one another.
- Complete the source table sequence, reconcile invoices/credit/stock and the correct cash or credit-ledger treatment, and check the actual due date/extension.
- File with the real authenticated signatory and portal-generated references. Preserve payment and recipient/return reconciliation; the fictional model creates no filing, approval or refund.
Evidence supporting these entries
- Actual registration, period, invoice/note and relevant tax/stock/service evidence
- Tax-head calculation and correct cash/credit/deposit reconciliation
- Actual portal acknowledgement, payment/debit records and applicable return/recipient matching
Additional primary authority: Current CGST Act: sections 10/17(5)/20/29(5)/39/45/51/52/54/55; current actor, credit and filing distinctions..
Additional primary authority: Current CGST rules 39,62–67,81/82/95 and 44; ordinary due dates and case-specific return conditions..
Additional primary authority: Notification 12/2024-Central Tax: paragraph 33 page 29 GSTR4 June30 deadline; paragraph 35 page 29 GSTR5₹1-lakh threshold; paragraphs 37/38 pages 29–31 GSTR7 invoice/GSTR8POS fields..
Additional primary authority: Notification 09/2025-Central Tax page 1: rule 32GSTR3B from 11 February 2025; rules 8/37/38(ii) from 1 April 2025, including GSTR7 invoice/GSTR8POS amendments..
Period and legal consequences
Current section 39(5) and rule 63 use the thirteenth day of the following month or seven days after registration expiry, whichever is earlier. The old blank’s twentieth-day instruction is stale. Registration ends on 30 September in this case, so 7 October governs. From 1 August 2024 the inter-State unregistered large-invoice threshold is above 100000 rather than 250000. Section 17(5)(f) blocks ordinary NRTP input credit except on goods imported by that NRTP. This case uses eligible import credit of 18000 and advance cash of 18000; no domestic supplier credit is taken.
Primary source and exact locator
Official notified form source: Actual GSTR-5 fields and instructions at PDF pages 160–165. Later amendments expressly cited on this page control conflicting historical wording..
CGST Act and government-hosted Act and Rules compilation - Section 39(5),17(5)(f); rule 63; current 13 th-or-seven-days deadline. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The non-resident taxable person holding a temporary registration. The non-resident’s monthly/expiry return becomes due; domestic ordinary ITC is not automatically available.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Actual registration, period, invoice/note and relevant tax/stock/service evidence; Tax-head calculation and correct cash/credit/deposit reconciliation; Actual portal acknowledgement, payment/debit records and applicable return/recipient matching.