GSTR-5 Due Date: Summary of Outward Taxable Supplies and Tax Payable by a Non-Resident Taxable Person

Non-resident taxable persons (NRTPs) carrying out taxable supplies in India have specific GST compliance requirements. Form GSTR-5 is the prescribed return for reporting their supplies, tax liability and other relevant transactions.

Upcoming GSTR-5 Due Date – August 2026

For the July 2026 tax period, the upcoming due date for filing GSTR-5 is 13 August 2026. The GST Portal confirms that, for registrations having validity of more than one month, GSTR-5 is generally filed by the 13th day of the month following the tax period.

What is Form GSTR-5?

GSTR-5 is the GST return applicable to a registered non-resident taxable person. According to the GST Portal, it covers the period for which the person has obtained registration and is filed electronically through the GST Portal.

The return broadly captures:

• Outward taxable supplies made during the relevant period

• Inward supplies received during the period

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• Imports of goods and eligible input tax credit

• Amendments to details reported in earlier returns

• Tax liability arising on taxable supplies

• Tax paid and other amounts payable under GST

Who is a Non-Resident Taxable Person?

Under Section 24(v) of the Central Goods and Services Tax Act, 2017, non-resident taxable persons making taxable supplies are required to obtain GST registration.

Section 27 of the CGST Act contains special provisions for such registration. The registration is valid for the period specified in the application or 90 days from the effective date of registration, whichever is earlier. The proper officer may extend the period by a further period of up to 90 days where sufficient cause is shown.

Advance Tax Deposit and Final Compliance

At the time of applying for registration, an NRTP is required under Section 27(2) to make an advance deposit of tax equivalent to the estimated tax liability for the registration period. This amount is credited to the electronic cash ledger and can be utilised in accordance with Section 49.

After making supplies, the taxpayer must reconcile the actual tax liability with the tax deposited and report the relevant details in GSTR-5.

Important Compliance Points

NRTPs should:

• Maintain accurate records of outward and inward supplies.

• Reconcile invoices and tax liability before filing GSTR-5.

• Verify the validity period of GST registration.

• Ensure sufficient balance is available for payment of the tax liability.

• File the return within the applicable due date or the applicable time limit linked to expiry of registration.

• Retain supporting invoices, import documents and other GST records for compliance purposes.

The GST Portal also states that where the registration validity is more than one month, monthly GSTR-5 returns are applicable, with the current filing date being the 13th of the succeeding month. For registrations ending earlier, the return is required within seven days of expiry of registration, as applicable.

Conclusion

For the July 2026 tax period, the upcoming GSTR-5 due date is 13 August 2026. Non-resident taxable persons should complete invoice reconciliation and tax-payment checks well before the deadline to avoid compliance issues.

The applicable provisions include Section 24(v) and Section 27 of the CGST Act and Rule 63 of the CGST Rules, along with the filing requirements reflected on the GST Portal.