The 60-second version
GSTR-5 is monthly return for non-resident taxable persons making taxable supplies in India — pay tax via electronic cash ledger, file by 13th, and cancel GSTIN on permanent return.
GSTR-5 is NR taxable person — not the UIN GSTR-11 lane
Non-resident taxable persons who make taxable supplies in India must register, pay advance tax deposit, and file GSTR-5 monthly.
Common before return: foreign SaaS firm with Indian OIDAR customers, exhibition sales, or short-term taxable presence — distinct from regular GSTIN after permanent relocation.
UIN lane: GSTR-11 guide for OIDAR service providers with UIN.
Non-resident GST lanes
| Registration | Return | Use case |
|---|---|---|
| NR taxable person | GSTR-5 | Foreign entity taxable supply in India |
| UIN | GSTR-11 | OIDAR B2C abroad provider |
| Regular GSTIN | GSTR-1 + 3B | Resident business after return |
| Composition | GSTR-4 | Small resident dealer |
GSTR-5 sequence
NR registration
GST REG-09 for foreign entity.
Deposit tax
Electronic cash ledger credit.
File GSTR-5
Monthly by 13th next month.
Cancel NR GSTIN
On permanent India return.
Take regular GSTIN
If continuing India business.
NR loop
GSTR-5 kit
- NR GSTIN cert.
- Deposit challan.
- Outward invoices.
- GSTR-5 ACK.
- Cancellation ACK.
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Deposit first
NR taxable person must pay estimated tax deposit at registration — cannot file GSTR-5 without cash ledger balance.
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vs GSTR-11?
GSTR-5 NR taxable person in India; GSTR-11 UIN OIDAR provider.
Permanent return?
Cancel NR GSTIN — take regular GSTIN if business continues.
OIDAR only?
May need UIN instead — classify supply before registering.
Late fee?
Per day late fee on GSTR-5 — deposit must be current.
GSTR-10?
File final return on NR GSTIN cancellation.
ITC?
NR taxable person generally cannot claim ITC — pay via deposit.
Your tax year is already running.
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