GSTR-5 is prescribed for Non Resident Taxable Person (NRTP)to file monthly return who do not have fixed business establishment.
The due date to file GSTR-5 is every 13th of next month. But due to issue in the GST portal from January 9, 2025 (12 AM) and ended on January 10, 2025 (6 PM), deadline has been extended for 2 days.
Due date to file GSTR-5 for non-resident taxable persons for December 2024 has been extended to January 15, 2025, u/s 39(5) of the CGST Act, 2017, based on the GST Council recommendations.
Official Notification
