Return for Non Resident Taxable Persons

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cess 8 4. Amendment in the details furnished in any earlier return Original details Revised details Bill of entry Bill of entry Rate Taxable Amount value No Date No Date Value Integrated Tax 1 2 3 4 5 6 7 8 9 Differential ITC (+/_) Amount of ITC available Cess Integrated Cess Integrated Cess Tax tax 10 11 12 13 5. Taxable outward supplies made to registered persons (including UIN holders) GSTIN/ UIN Invoice details Rate Taxable Amount Place of No. Date Value value Integrated Central State Cess Tax Tax UT Supply (Name of Tax State) 1 2 3 4 5 6 7 8 9 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ard supplies to unregistered persons furnished in returns for Earlier tax periods in Table 7 Rate of tax Total taxable value Amount Integrated Tax Central Tax State/UT Tax Cess 2 Tax period for which the details are being revised 9A. Intra-State Supplies [Rate wise] 9B. Inter-State Supplies [Rate wise] Place of Supply (Name of State) 3 37 4 5 6 10. Total tax liability Rate of Tax Amount of tax Taxable value 2 Integrated Tax 3 Central Tax 4 State/UT Tax 5 CESS 6 1 10A. On account of outward supply 10B. On account of differential ITC being negative in Table 4 11. Tax payable and paid Description Tax payable Paid in cash Paid th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: e. POS: Harmonized System of Nomenclature Place of Supply (Respective State) f. B to B: From one registered person to another registered person g. B to C: From registered person to unregistered person 2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return. 3. The details in GSTR-5 should be furnished by 20th of the month succeeding the relevant tax period or within 7 days from the last date of the registration whichever is earlier. 4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to specify the amount of ITC eligible on such import of goods. 5. Recipient to provid....