The Goods & Services Tax Return 5 (GSTR-5) form is to be used by registered non-resident persons to file monthly tax returns on GST portal. Each non-resident taxpayer, who carries out business in the country, is required to furnish GSTR-5 form details on or before 20th of the next month for a particular tax period.
| Last Dates of GSTR-5 Return | |
| Regular GSTR-5 Due Date | GSTR-5 Due Date for January 2020 |
| 20th of Next Month | 20th February 2020* |
Note: From October 2017, the late fee payable by a taxpayer whose tax liability for that month was‘NIL’ will be Rs. 20/- per day (Rs. 10/- per day each under CGST & SGST Acts) instead of Rs.200/- per day (Rs. 100/- per day each under CGST & SGST Acts).
