Complete Guidance to File GSTR-5 – Step by Step with Pictures

How can I file return in Form GSTR-5?

To create, submit and file details in the Form GSTR-5, perform following steps:

A. Login and Navigate to GSTR-5 page
B. Generate GSTR5 Summary
C. Enter details in various tiles

  • Original Details
  • Amendment Details

D. Preview GSTR-5
E. Acknowledge and Submit GSTR-5 to freeze data
F. Payment of Tax
G. File GSTR-5 with DSC/ EVC
H. View GSTR-5 Status

Recommended: Clear Your All Confusion of GSTR 5 Filing – 15 Latest FAQ

Step 1: Login and Navigate to GSTR-5 page

1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials.
3. Click the Services > Returns >Returns Dashboard command.
Alternatively, you can also click the Returns Dashboard link on the Dashboard.GSTR-5-image7

GSTR-5-image1

4. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.
5. Click the SEARCH button.
6. In the GSTR5 tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.

GSTR-5-image2

Step 2: Generate GSTR-5 Summary

7. Scroll down to the bottom of the GSTR-5 – Return for Non-resident taxable person page and click the GENERATE GSTR5 SUMMARY button. The Details of auto drafted supplies of goods or services page is displayed.
Note: User needs to explicitly click on the GENERATE GSTR5 SUMMARY button at the bottom of the page, then only auto drafted invoices will be visible.

GSTR-5-image3

A confirmation message is displayed at the top of the page. You can check the status in some time.

GSTR-5-image4

Step 3: Enter Details in various tiles

There are tiles representing Tables to enter relevant details. Click on the tile names to know and enter related details:

Original Details

  • 3 – Import of Goods – To add details of inputs/ capital goods received from overseas
  • 5 – Outward Supplies Made – To add details of taxable outward supplies made to registered persons (including UIN holders)
  • 6 – B2CL (Large) Invoices – To add details for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-State supplies) and invoice value is more than Rs. 2.5 lakh
  • 7A,7B – B2C (Small) – To add details of taxable supplies to unregistered persons other than supplies mentioned at Table 6
  • 8B – Credit/Debit Notes – To add details of credit/ debit notes
  • 8B – Unregistered Credit/Debit Notes – To add details of credit/ debit notes for B2C large details

Amendment Details

  • 4 – Amended Import of Goods – To add details of amendments to import of goods
  • 8A – Amended Outward Supplies – To add details of amendments to outward supplies to registered persons (including UIN holders)
  • 8A – Amended B2C (Large Invoices) – To add details of amendments to outward inter-state supplies to unregistered persons
  • 9 – Amended B2C (Small) – To add details of amendments to outward supplies to unregistered persons
  • 8C – Amended Credit/Debit Notes – To add details of amendments to Credit/Debit Notes for supplies to registered persons
  • 8C – Amended Unregistered Credit/Debit Notes – To add details of amendments to Credit/Debit Notes for supplies to unregistered persons

3 – Import of Goods

a. To add details of inputs/ capital goods received from overseas. click the 3 – Import of Goods tile.

GSTR-5-image5

b. In the Import of goods – Summary page, click the ADD BOE button to add a new invoice.

GSTR-5-image6

c. In the Port Code field, enter the port code.
Note: Port code should be 6 alphanumeric characters.
d. In the Bill of Entry No. field, enter the bill of entry number.
Note: Bill of Entry No. should be minimum 3 and maximum 15 digit numeric.
e. Select the Bill of Entry Date using the calendar.
f. In the Bill of Entry Value field, enter the total value of the BOE.
g. Select the Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government? checkbox, in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.
h. In the Taxable Value field, against the rates, enter the taxable value of the goods.
i. In the Cess field, enter the cess amount.
j. Select Eligibility for ITC from the drop-down list.
k. In the Amount of ITC available field against the rates, enter the amount of ITC claimed.
l. Click the SAVE button to save the invoice details.

GSTR-5-image7

m. You will be directed to the previous page and a message is displayed that Bill of Entry is added. Here, you can also edit/delete the added invoices (under Actions).
n. Click the BACK button to go back to the GSTR-5 landing page.

GSTR-5-image8

The 3 – Import of Goods tile will reflect the number of invoices added along with Total Taxable Value, Total Liability and Total ITC available.
Please click the refresh button ( ) on the top of the screen to ensure quick updating of the summary on the tile.

GSTR-5-image10

5- Outward Supplies Made

a. To add details of taxable outward supplies made to registered persons (including UIN holders), click the 5 – Outward Supplies Made tile.

GSTR-5-image11

b. Click the ADD DETAILS button.

GSTR-5-image12

c. In the Receiver GSTIN/UIN field, enter the GSTIN or UIN of the receiver.
d. In the Invoice No., Invoice Date and Total Invoice Value fields, enter the Invoice number, date of the invoice and value of the total invoice.
Note:

  •  The GSTIN should be registered on the date of invoice.
  • Once the GSTIN of the receiver is entered, Receiver Name, POS and Supply Type fields are auto-populated based on the GSTIN of the receiver.
  • The auto-populated POS is editable. Depending on selected POS, the supply type gets auto-populated.
  • The screen will expand downwards and more fields will appear to enter line item details of the invoice.
  • In case of UN Bodies, Embassies, Government Offices or Other Notified persons, you need to provide Unique Identification Number (UIN) of the receiver.
  • An invoice number should be alphanumeric with allowable special characters and unique for a given Financial Year (FY).
  • Invoice date cannot be a future date or a date prior to the date of registering with GST.

e. Select the Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government? checkbox, in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.

e (i). In case of Intra-State transaction:

In case, the POS (place of supply) of the goods/ services is the same State as that of the supplier, the transaction is an Intra-State transaction.
Fields for Central Tax and State/UT Tax will appear.

a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.
b) In the Cess field, enter the cess amount.
Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively.

GSTR-5-image15

e (ii). In case of Inter-State transaction:
In case the Place of Supply (POS) is different from the State of the supplier, transaction becomes an Inter-State transaction.
Fields for Integrated Tax will appear.
a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.
b) In the Cess field, enter the cess amount.
Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. The CESS field is not auto populated and has to be entered by the taxpayer.

GSTR-5-image16

f. Click the SAVE OUTWARD SUPPLIES button to save the invoice details.
g. You will be directed to the previous page and a message is displayed that invoice is added.
h. Click the BACK button to go back to the GSTR-5 landing page.

GSTR-5-image13

The 5 – Outward Supplies Made tile will reflect the number of invoices added along with Total Invoice Value, Total Taxable Value and Total Tax Liability.
Please click the refresh button ( ) on the top of the screen to ensure quick updating of the summary on the tile.

GSTR-5-image14

6 – B2C (Large) Invoices
a. To add details for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-State supplies) and invoice value is more than Rs. 2.5 lakh, click the 6 – B2C (Large) Invoices tile.

a. To add details for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-State supplies) and invoice value is more than Rs. 2.5 lakh, click the 6 – B2C (Large) Invoices tile.

GSTR-5-image17

b. Click the ADD DETAILS button.

GSTR-5-image18

Categories GST

Leave a Comment