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

Non-resident taxable persons registered under GST are required to file Form GSTR-5 to report their taxable supplies, inward supplies and tax liability. For the August 2026 tax period, the due date for filing GSTR-5 is 13 September 2026.

What is GSTR-5?

GSTR-5 is the GST return applicable to a registered Non-Resident Taxable Person (NRTP). It is used to report relevant outward and inward supplies and the resulting tax liability for the applicable tax period.

As prescribed under Rule 63 of the Central Goods and Services Tax Rules, 2017, a non-resident taxable person is required to furnish GSTR-5 electronically and pay the applicable tax, interest, penalty, fees or other amounts payable under GST.

Key details reported in GSTR-5

The return broadly covers:

• Outward taxable supplies made during the tax period

• Inward supplies received during the period

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• Imports of goods and applicable input tax credit

• Amendments to previously reported details

• Tax liability arising from taxable supplies

• Tax paid and other amounts payable

GSTR-5 Due Date for August 2026

For registrations having a validity period of more than one month, GSTR-5 is generally filed by the 13th day of the month following the relevant tax period.

Accordingly:

Tax Period: August 2026
Form: GSTR-5
Due Date: 13 September 2026

The GST Portal's guidance also specifies that where the registration period is shorter, the return is required to be filed within seven days after the expiry of the registration or within the applicable prescribed period, as the case may be.

Why timely filing matters

A non-resident taxable person should ensure that the return is filed accurately and within the prescribed time. Delays or incorrect reporting can result in additional compliance requirements, including applicable interest and late fees.

Before filing, taxpayers should reconcile their outward supplies, inward supplies, eligible input tax credit and tax liability to minimise errors.

Advance GST payment at registration

Non-resident taxable persons are also subject to special registration requirements. The GST Portal states that tax is required to be deposited in advance based on the estimated tax liability for the period for which registration is sought.

There is no fixed advance-tax amount applicable to every non-resident taxable person; the amount depends on the estimated tax liability.

Conclusion

For August 2026, the GSTR-5 filing deadline is 13 September 2026. Non-resident taxable persons should review their outward supplies, tax liability and eligible credits in advance and complete the return within the prescribed time.

For expert guidance on this topic, contact your tax professional today.