GSTR 5 is now open for filing – How Non-Resident can file GST return ?

GST consists a special provision of filing for the non residents under GSTR 5 form. The form is now available and any non-resident taxpayers and the dealers who have come for a limited time to make supplies in India can file. Since the products are normally imported to make local supplies , such dealers can avail the benefit of Input tax credit on IGST on imports. Before understanding the procedure of filing the GSTR 5, it is important to get a hold some important question. Two important inquiries which emerge out of the discussion are:

  1. Who is a non-resident foreign taxpayer
  2. How can they register
  3. Is the registration temporary or are they given permanent status

A non resident taxpayer is an individual who sporadically does a transaction involving the supply of goods and services or both. He makes those transactions wither as principal or agent. He can also make the transaction in any other capacity but would not have a fixed place for business in India and neither the residence. All those non-resident foreign taxpayers who do not reside in India but occasionally make transactions, supply goods for a short period of time are liable to pay the tax.

What Are the Prerequisites ?

  • Individual should be a non resident foreign taxpayer who does not have any business establishment in India.
  • He should have temporary GST registration for the period during which the business has to be carried in India

Procedure To File GSTR -5

1.Visit URL

  1. Login to the GST Portal with the credentials
  2. Click theServices > Returns > Returns Dashboardcommand.

Alternatively, you can also click the Returns Dashboard link on the Dashboard.

GSTR -5 Return Dashboard

GSTR -5 Return Dashboard

4.On the File Returns page, select the Financial Year&Return Filing Period (Month) for which the return has to be filed.

5. Click the SEARCH button

GSTR 5 FY&Month Tab

GSTR 5 FY&Month Tab

  1. Click the Prepare ONLINE button to prepare the return by making entries on the GST Portal
Prepare Online Page

GSTR -5 filing continued

  1. Generate GSTR Summary by clicking the GENERATE GSTR5 SUMMARY button on the GSTR-5 – Return for Non-resident taxable person page. The details about the auto drafted supplies of goods &services page would be displayed.
GSTR Summary


Check out for the conformation message on the top of the page. Thereafter, you can check the status

Status Page


8- Enter the Details in the Import of Good Tiles

GSTR 5 Import of Goods Tile

GSTR 5 Import of Goods Tile

9 – Enter the Details in Outward Supplies Tile

Outward Supply in GSTR5

Outward Supply in GSTR5

10 – Enter the Details in the B2C(large) Invoices

GSTR5 B2C Invoice Tile

GSTR5 B2C Invoice Tile

Under the last three heads there would be many subheads which should be filled by the taxpayer

11.Thereafter, Preview of the GSTR 5  filing can be accessed by clicking on Preview button. Upon Clicking the Button GSTR-5 summary page would open which can be downloaded and reviewed. The PDF file will have watermark of draft as the details are yet to be submitted.


GSTR-5 summary page

  1. Tick the Acknowledgement check-box which states that the tax payer has reviewed the information and finds it to be correct.

Once the Submit button is Clicked, no changes can be made.

GSTR 5 Acknowledgement Page

GSTR 5 Acknowledgement Page


How To Register DSC On GST Portal?

Digital Signature Certificate is used for the authentication of the users on the GST Portal. It is one of the three methods used for the authorization. Other two methods are Electronic Signature and Electronic Verification Code. DSC is nothing but the digital version of the physical certificates which can be furnished as online proof of an individual’s identity. DSC is predominantly used to establish the identity of an individual during the filing of the GST.

What are the Pre-requisites?

There are few things that should be kept in handy before starting the process of obtaining a DSC. These are:

  • Software to make the installed DSC available for use on the GST portal)
  • DSC USB Token
  • DSC Software on the PC (You need to download the DSC client installer from the DSC Registration page of the GST portal)

How to get DSC?

DSC can be obtained from any certifying authority in the country. All, an individual needs to do is to fill in the application form and attach the relevant documents required. There has also to be a fee paid for obtaining the DSC. DSCs can be granted by certifying authorities because they have a license under Section 24 of the Indian IT-Act, 2000. Class 2 or Class 3 certificates can be obtained from any of the following authorities:

  • E-Mudhra
  • N Code Solutions
  • Capricorn CA
  • SafeScrypt CA Services, Sify Communications Ltd.

Who Can Use DSC?

Hindu Undivided FamilyKarta
PartnershipManaging partner
Trust registrationManaging Trustee
LLP / Company            Authorized signatories, with due authorization from the LLP / board of the company
Society, club            Authorized signatories, with due authorization from the management committee
Statutory bodyAuthorized Signatories
Local authorityAuthorized Signatories
Government departmentAuthorized Signatories


Procedure to register DSC on GST Portal:-

To register your DSC with the GST Portal, perform the following steps:

  1. Access the URL. The GST Home page is displayed.

For New Registration:

  1. Click the REGISTER NOW link.
  2. Select the Temporary Reference Number (TRN) option.
  3. In the Temporary Reference Number (TRN) field, enter the TRN received.
  4. Click the PROCEED button.
Registration Window

Registration Window

  1. Enter the OTP received on the mobile number and the e-mail address. Keep in mind that OTP is valid only for 10 minutes.

Both mobile number and e-mail address get the same OTP

If the OPT is invalid, click on resend the OTP link. Again the OTP is sent to the registered mobile number or the e-mail ID. Enter the new received OTP.

  1. Click the PROCEED button
Mobile OTP Page

Mobile OTP Page

Click the Services > User Services > Register / Update DSC command.

In case of Existing Registration:

  1. Login to the GST Portal with valid credentials.
  2. Go to My Profile link.
My Profile Page

My profile Page

  1. Click the Register/ Update DSClink
DSC Link

DSC Link

  1. The registered DCS page would appear and there would be a PAN of Authorized Signatory drop-down list, from which select the PAN of the authorized Signatory that must be registered.
  2. Select the I have downloaded and installed the signer checkbox.
  3. Click the PROCEED button.
PAN Dropdown

PAN Dropdown

Select the certificate. Click the Sign button.



A successful message that “Your DSC has been successfully registered” is displayed.


Success Tab

Success Tab