GSTR-5 Due Date

A distinct registration category from ordinary foreign-payment TDS

A non-resident taxable person, under GST, is someone who occasionally undertakes taxable transactions in India without a fixed place of business here — a distinct GST registration category, separate from income-tax concepts of non-resident status. GSTR-5 is the return this category files, reporting outward and inward supplies along with the tax payable for the period of registration.

GSTR-5 is due by the 13th of the following month, but a non-resident taxable person's registration is itself time-bound (valid for the period specified in the registration application, or 90 days by default), so the filing obligation runs only for the period the registration is active, not indefinitely.

A final return, not an ongoing cadence

Because the registration itself expires, a non-resident taxable person also files a final GSTR-5 covering the period up to the last day of the registration's validity (or its extension), rather than simply stopping filings once the initial validity period ends. This makes GSTR-5 functionally different from an ordinary monthly return cadence — it's closer to a series of periodic returns bounded by a known start and end date, with the final filing closing out the registration entirely.