GSTR-5 Non-Resident Return, Fully Managed by Experts
Form GSTR-5 for a Non-Resident Taxable Person — outward and inward supplies made during the registration period computed and filed by the 13th of the following month, with advance tax and validity tracked end to end. 100% online, with due-date reminders and zero hidden charges.
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What Is GSTR-5 NRTP Return?
A quick, plain-language explanation before the details.
GSTR-5 is the return a Non-Resident Taxable Person files for supplies made during the registration period, due by the 13th of the following month or within 7 days after validity ends, whichever is earlier.
A Non-Resident Taxable Person is compulsorily required to register under Section 24 of the CGST Act, 2017, pays advance tax based on the estimated tax liability, and files Form GSTR-5 for outward and inward supplies made during the registration period.
Administered by the Goods and Services Tax Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC), via the portal gst.gov.in.
NRTP registration is valid for the period requested, up to 90 days, and can be extended by a further period on application. GSTR-5 is filed for each period of activity.
Quick Facts
Is This Service Right for You?
Ideal for
- Non-resident businesses making taxable supplies in India
- Foreign entities exhibiting or selling at trade fairs and events
- Overseas suppliers with a short-term presence in India
- Non-resident taxable persons with registration validity up to 90 days
- NRTPs seeking an extension of their registration period
- Non-resident sellers who paid advance tax and must file GSTR-5
You may need this if
- You are a Non-Resident Taxable Person registered under Section 24
- You made outward or inward supplies during the registration period
- You paid advance tax at the time of NRTP registration
- Your registration validity is ending and GSTR-5 is due
- You need to extend the registration period beyond the initial validity
- You have a missed GSTR-5 to regularise with late fee and interest
Not sure if you need this?
Talk to an Expert →Why Filing GSTR-5 on Time Is Important
A timely, accurate GSTR-5 closes your non-resident registration cleanly and reconciles the advance tax you paid. Here is why it matters.
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01
Avoid Late Fees
Missing the 13th deadline attracts a late fee and interest, and can block subsequent filings and any refund of advance tax.
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02
Reconcile Advance Tax
GSTR-5 sets actual liability against the advance tax paid — accurate supply figures are essential to reconcile or claim a refund.
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03
Respect the Validity
An NRTP cannot continue to supply after the validity ends without an extension — GSTR-5 must be filed within the window.
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04
Stay Compliant
Filing on time keeps your short-term Indian registration in good standing and avoids departmental follow-up.
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05
Fully Online
Share your supply figures over email — we compute the tax, reconcile advance tax and file GSTR-5. Zero office visits.
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06
Extension Support
If activity continues, we help apply for an extension of the registration period before it lapses.
Simple, Transparent Pricing
Custom quote for your case
Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.
Who Can Apply?
Eligibility checklist
- A valid NRTP registration granted under Section 24 of the CGST Act, 2017
- Advance tax deposited at the time of registration based on estimated liability
- Outward and inward supply records for the registration period
- The registration validity period (up to 90 days) and any extension applied for
- Access to the GST portal to file GSTR-5 by the 13th or within 7 days of validity ending
Everything You Need. One Professional Team.
Registration Check
Confirm the NRTP registration under Section 24 and its validity period.
Advance-Tax Reconciliation
Reconcile the advance tax deposited against actual supplies made.
Supply Computation
Compute outward and inward supplies and tax for the registration period.
GSTR-5 Preparation
Prepare Form GSTR-5 with supply details and tax payable.
GSTR-5 Filing
File GSTR-5 by the 13th or within 7 days after validity ends, whichever is earlier.
Extension Assistance
Assist with extending the registration period where activity continues.
Refund Support
Support any refund of unadjusted advance tax after the final return.
ARN & Reminders
Share the ARN acknowledgement and remind you before every 13th.
What You’ll Receive
What Details Are Required to File GSTR-5?
GSTR-5 reports the supplies made during your NRTP registration period against the advance tax you deposited. Keep your supply records and portal login ready — everything is collected securely online.
Registration Details
To access & file on the portal- GSTIN of the Non-Resident Taxable Person
- GST portal login credentials
- NRTP registration certificate and validity period
Supplies
For the return period- Outward supply / sales records for the registration period
- Inward supply / import records for the period
- Tax invoices issued during the period
- Details of any tax payable under reverse charge
Advance Tax & Validity
For reconciliation- Proof of advance tax deposited at registration
- Estimated liability declared at registration
- Any application to extend the registration validity
File within the validity window
GSTR-5 is due by the 13th of the following month or within 7 days after the validity ends, whichever is earlier. An NRTP cannot supply after validity without an extension.
Advance tax must reconcile
The advance tax deposited at registration is set against actual liability in GSTR-5. Accurate supply figures are essential to reconcile or claim a refund.
Registers under Section 24
A Non-Resident Taxable Person is compulsorily registered under Section 24, with no basic exemption threshold.
Validity up to 90 days
NRTP registration is valid for up to 90 days and is extendable on application before it lapses.
Don’t have all the documents?
We’ll identify what your case needs →How GSTR-5 Filing Works (Step by Step)
The entire filing happens online on the official GST portal at gst.gov.in.
Share supplies
Send outward and inward supply records for the registration period over email. No office visit required.
Reconcile advance tax
We compute the tax on supplies and reconcile it against the advance tax deposited at registration.
Prepare GSTR-5
The return is prepared with outward and inward supplies, tax payable and any balance against advance tax.
File GSTR-5
Form GSTR-5 is filed by the 13th of the following month, or within 7 days after validity ends, whichever is earlier, and the ARN is shared.
Extend or close
If activity continues, an extension is applied for; otherwise we support any refund of unadjusted advance tax.
GSTR-5 — Key Due Dates
| Stage | Expected Time |
|---|---|
| NRTP registration & advance tax | Before making supplies |
| GSTR-5 — for the registration period | By 13th of next month |
| GSTR-5 — where validity is ending | Within 7 days of validity end |
| Extension of registration validity | Before the 90-day period lapses |
GSTR-5 is due by the 13th of the month following the tax period, or within 7 days after the registration validity ends, whichever is earlier. The NRTP registration is valid for up to 90 days and is extendable. Late filing attracts a late fee and interest.
Key Dates — At a Glance
| Frequency | What Is Due |
|---|---|
| Per Period | GSTR-5 by the 13th of the following month · Or within 7 days after validity ends, whichever is earlier · Reconcile supplies against advance tax |
| Registration | Validity up to 90 days from the registration date · Extension applied for before the period lapses · Cannot supply after validity without an extension |
| Payments | Advance tax deposited at registration · Balance tax paid with GSTR-5 · Interest on any late payment of tax |
| Event-Based | Refund of unadjusted advance tax after the final return · Cancellation once activity in India ends · Fresh registration for a later period of activity |
Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.
Doing It Yourself vs TaxClue
Doing It Yourself
- Confirm the NRTP registration and validity yourself
- Reconcile advance tax against actual supplies
- Compute outward and inward supply tax
- Track the 13th and the validity-end deadline together
- Apply for an extension before validity lapses
- Handle any refund of unadjusted advance tax
- Risk late fees, interest and blocked supply
With TaxClue
- NRTP registration and validity verified for you
- Advance tax reconciled against actual supplies
- Outward and inward supply tax computed
- GSTR-5 filed within the 13th / validity window
- Reminders before every 13th and before validity ends
- Extension applied for where activity continues
- Fewer errors, no blocked supply
Skip the guesswork.
Let an expert handle it →Common Mistakes That Delay Your Application
TaxClue reviews your documents before filing to reduce avoidable errors.
Ongoing Non-Resident Compliance
Per Period
- GSTR-5 by the 13th of the following month
- Or within 7 days after validity ends, whichever is earlier
- Reconcile supplies against advance tax
Registration
- Validity up to 90 days from the registration date
- Extension applied for before the period lapses
- Cannot supply after validity without an extension
Payments
- Advance tax deposited at registration
- Balance tax paid with GSTR-5
- Interest on any late payment of tax
Event-Based
- Refund of unadjusted advance tax after the final return
- Cancellation once activity in India ends
- Fresh registration for a later period of activity
Penalties & Consequences
What is at stake if you do not comply
- Late fee and 18% interest on a GSTR-5 filed after the 13th
- A Non-Resident Taxable Person cannot continue supply after validity without an extension
- Under-declared supplies against the advance tax deposited trigger short-payment demands
- Missing the extension before the 90-day period lapses stops further supply
- Delayed refund of unadjusted advance tax where returns are not filed
Regulatory Updates 2025–26
- 2025: Non-resident and casual taxable persons register under Section 24 and pay advance tax before making supplies.
- 2025: The Invoice Management System (IMS) affects GSTR-2B and the input tax credit available to recipients and branches.
Why Businesses Choose TaxClue
CA / CS Team
Qualified Chartered Accountants and Company Secretaries with deep GST expertise.
End-to-End
From advance-tax reconciliation to GSTR-5 and extension — fully managed for you.
On-Time Filing
Reminders before every 13th and before your validity ends so nothing lapses.
100% Online
Everything over email — no office visits required, ideal for non-resident clients.
Transparent Fees
A clear quote upfront — ₹0 hidden professional charges.
Refund Support
We support any refund of unadjusted advance tax after your final return.
Your Documents Deserve Professional Care
- Documents handled by professionals under confidentiality
- Access limited to the team working on your file
- Communication over secure digital channels
- Documents retained only as long as needed for compliance
Frequently Asked Questions
What is Form GSTR-5 and who files it?
What is the due date for filing GSTR-5?
Who is a Non-Resident Taxable Person?
Does an NRTP pay advance tax?
How long is an NRTP registration valid?
Can an NRTP continue to supply after the validity ends?
What is the penalty for filing GSTR-5 late?
Can an NRTP claim input tax credit?
How is the tax reconciled against advance tax in GSTR-5?
How do I extend an NRTP registration?
What happens to unadjusted advance tax after the return?
Does GSTR-5 cover both outward and inward supplies?
How do I file GSTR-5 on the GST portal?
What documents do I need to file GSTR-5?
How much does it cost to file GSTR-5 — is there a government fee?
How is an NRTP different from a casual taxable person?
Official Sources & Legal References
Every regulatory figure on this page — due dates, validity, advance tax and penalties — is drawn from primary law and official government sources. Verify them directly:
- GST Portal — File GSTR-5Official portal to register as an NRTP and file the GSTR-5 return
- CGST Act, 2017 — Section 24Compulsory registration provision covering the Non-Resident Taxable Person · India Code
- CBIC-GST — Acts, Rules & NotificationsCGST Rules 2017, plus circulars and notifications on non-resident taxable persons
- GST Portal — User Manuals & FAQsOfficial step-by-step guidance on NRTP registration and filing GSTR-5
Related Guides
GSTR-5 NRTP Return Resources — All Free
Get Your GSTR-5 Filed Right
Expert-managed non-resident return — supplies computed, advance tax reconciled, GSTR-5 filed within the 13th or validity window, and extensions handled. Free consultation, zero hidden charges.