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GSTR-5 and GSTR-6: Non-Resident and ISD Returns
Due: 13th of the next month.
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Due date
13th of the next month.
Due dates are frequently extended by notification or circular. Verify on the official portal before relying on them. Section references are to the Income-tax Act, 1961 (up to FY 2025-26); the Income-tax Act, 2025 re-numbers provisions from tax year 2026-27.
What is it?
GSTR-5 is for non-resident taxable persons; GSTR-6 for ISDs distributing ITC to branches.
Who must comply
Non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6).
Penalty / consequence of delay
Late fee per day.
How to comply
- Compile supplies / ITC distributions
- File return on the GST portal
Tips to stay compliant
- Add the due date to your calendar a week early and keep documents ready.
- Reconcile books with portal data before filing; fix differences first.
- Keep acknowledgements, challans and working papers for at least the statutory retention period.
- Watch for CBDT / CBIC / MCA notifications: extensions and relaxations are common, but never assume one.
Need help?
GstMan can handle this compliance for you with reminders and filing. Contact us or message on WhatsApp.
Frequently asked questions
Who is an Input Service Distributor?
An office that receives invoices for input services and distributes ITC to branches.