Form:

• GSTR-5: GST act 2017Non-resident taxable persons are required to file their returns electronically in Form GSTR-5. This form captures details of outward supplies of taxable goods or services made by the non-resident to India, tax payable on such supplies, and any input tax credit claimed.

Manner of Submission:

• Electronically: The filing of GSTR-5 GST act 2017 must be done electronically through the GST Common Portal. Paper filing is not allowed for non-resident taxable persons.
• Due Date: The return for each calendar month or part thereof must be filed within 13 days after the end of the month. However, if the registration period is for less than a month, the return must be filed within 7 days GST act 2017after the last day of the registration period.
• Additional Requirements: While filing GST act 2017 the return, non-resident taxable persons may need to provide additional documents and information depending on the nature of their supplies and any claims for input tax credit. These may include invoices, contracts, payment proof, and details of foreign tax identification numbers.

                                             EXAMPLE

Form and Manner of Submission of Return by Non-Resident Taxable Person (Section 39, GST Act 2017)

Every registered non-resident taxable person in India must file a GST return electronically through GST act 2017 the Goods and Service Tax (GST) common portal for each calendar month or part thereof. Here’s an overview:

Form:

• GSTR-5: This is the prescribed form for non-resident taxable persons to file their GST GST act 2017It requires details of outward supplies (goods and services provided) and inward supplies (goods and services received) made in India.

Manner of Submission:

• Electronically: You must submit the GSTR-5 return electronically through the GST common portal. You can access the portal using your login credentials obtained during GST registration.

Due Date:

• Within 13 days after the end of the calendar month: This is the general due date for filing the GSTR-5 return.
• Within 7 days after the last day of the validity period of registration: If your GST GST act 2017registration validity expires before the end of the month, you must file the return within 7 days of the expiry date.

Specific State in India:

The state in which you file your return depends on the location of your supplier/customer and the place of supply. For example:

• If you provide services to a customer in Tamil Nadu, the place of supply is Tamil Nadu, and you will file your return in Tamil Nadu.
• If you purchase goods from a supplier in Maharashtra, the place of supply is Maharashtra, and you will file your return in Maharashtra.

                                        FAQ QUESTIONS

• Q: Who is considered a non-resident taxable person (NRTP) under GST GST act 2017?
  • A: An NRTP is any person who is not a resident of India and carries on business in India, or supplies goods or services in India, or is liable to pay tax under the reverse charge mechanism.
• Q: Does an NRTP need to register under GST?
  • A: Yes, an NRTP needs to GST act 2017 register under GST if the value of taxable supply made in India exceeds the annual threshold limit of Rs.20 lakhs (Rs.10 lakhs for specified states). Additionally, registration is mandatory even if the threshold limit is not met if:
    • They make any inter-state supply.
    • They are liable to pay tax under the reverse charge mechanism.
    • They are required to deduct tax at source (TDS) or collect tax at source (TCS).

Return Filing:

• Q: What return form does an NRTP need to file?
  • A: An NRTP needs to file a return GST act 2017 in Form GSTR-5. This return requires details of outward supplies made, inward supplies received, tax liability, and payment made.
• Q: How often does an NRTP need to file returns?
  • A: An NRTP needs to file GSTR-5 monthly for every calendar month they have carried on business in India.
• Q: When is the due date for filing GSTR-5?
  • A: The due date for filing GSTR-5 is the 20th day of the next month. For example, the return for March 2024 is due by April 20th, 2024.

                                 CASE LAWS

Provisions of the Act and Rules:

• Section 39(5): Requires GST act 2017 every registered non-resident taxable person to electronically furnish a return for every calendar month or part thereof, in the prescribed form and manner.
• CGST Rule 63: Prescribes Form GSTR-5 as the return form for non-resident taxable GST act 2017It also specifies that the return must be filed electronically through the GST common portal, with details of outward and inward supplies and payment of tax, interest, penalty etc. within 20 days after the tax period or 7 days after the validity period of registration, whichever is earlier.

Relevant Judicial Pronouncements:

• In re: M/s. Hindustan Unilever Ltd. vs. Union of India & Ors. (2019): The Bombay High Court upheld the constitutional validity of Rule 63, confirming the requirement for non-resident taxable persons to file GSTR-5 electronically.
• In re: M/s. ITC Ltd. vs. Union of India & Ors. (2019): The Kerala High Court clarified that the due date for filing GSTR-5 is based on the calendar month, not the financial year.

Points to Consider:

• The requirement GST act 2017 for electronic filing and strict timelines for non-resident taxable persons highlights the importance of timely compliance to avoid penalties.
• While there are no specific case laws on the form and manner of submission, the provisions of the Act and Rules are clear and have been upheld by courts.
• In case of any ambiguity or specific issue related to GST act 2017 your situation, it’s recommended to consult with a tax professional for expert guidance.