Use the NRTP population and the Act's clock
Section 39(5) of the CGST Act requires a registered non-resident taxable person to furnish the prescribed return for each calendar month or part within thirteen days after month-end or seven days after the last registration day, whichever is earlier. GSTR-5 is the return identified in Rule 63. This is a filing-calendar and evidence guide, not a repeat of the separate NRTP procurement-credit budget or casual-registration estimate working. ICAI GST bare law: CGST sections 2(77), 39(5), 54(13) and Rule 63 return identity.
Do not classify every foreign business as NRTP
Section 2(77) concerns occasional supply transactions by a person with no fixed place of business or residence in India. An Indian subsidiary does not inherit that category merely because its shareholder is foreign. Confirm the actual registration population and certificate before constructing the calendar. GSTR-5 should also not be confused with GSTR-5A for the separately prescribed online-supply population. ICAI GST bare law: CGST sections 2(77), 39(5), 54(13) and Rule 63 return identity.
Compare two dates for the relevant filing
Keep month-end plus thirteen days and registration-end plus seven days in separate columns. The earlier date controls the statutory model. A short final registration period can bring the deadline inside the same month; a full month can still have an earlier expiry-based deadline than the thirteenth. Do not replace the expiry date with the event organiser's commercial closing date unless that is also the supported registration end. ICAI GST bare law: CGST sections 2(77), 39(5), 54(13) and Rule 63 return identity.
Read sources by provision and version
Section 39(5) of the CGST Act has used 13 days for the month-end clock since 1 October 2022. The older Rule 63 text in the April 2026 compilation still shows 20 days. From 1 November 2026, Gazette copy: Notification 05/2026–Central Tax, paragraph 15 (official Gazette location) replaces 20 with 13 in Rule 63, aligning the rule with the Act. The seven-day registration-expiry alternative remains. The October examples use the Act’s 13-day clock even where the earlier deadline falls before 1 November. Check any period-specific extension and reconcile the portal display to the applicable law.
Separate cash funding from successful filing
The registration deposit, payment discharge and return acknowledgment are different evidence points. Under section 39(7), pay the tax due under the return by its filing deadline. A bank debit alone does not prove that GSTR-5 was furnished. Reconcile the relevant tax and other payable amounts with the portal records, then retain successful filing evidence and the actual filing date. Keep credit eligibility and tax-head utilisation in separate supported workings rather than treating all balances as interchangeable cash. ICAI GST bare law: CGST sections 2(77), 39(5), 54(13) and Rule 63 return identity.
Close the final-period file carefully
Section 54(13) links refund of the registration advance deposit to furnishing all required section 39 returns for the registration period. A surplus in a cash working therefore does not automatically establish an immediately payable refund. Our recommended close-out retains the certificate, filing calendar, payment bridge and acknowledgments. All date examples below are statutory models for fictional registered NRTPs, with no extension or holiday adjustment assumed. ICAI GST bare law: CGST sections 2(77), 39(5), 54(13) and Rule 63 return identity.
Applicable primary references
ICAI GST bare law: CGST sections 2(77), 39(5), 54(13) and Rule 63 return identity
Six worked illustrations
All facts and amounts below are fictional. Assumptions describe the model, not additional statutory rules.
Illustrative example 1: Registration continues beyond month-end
An NRTP's October 2026 filing is reviewed with registration valid until 15 December. Month-end plus thirteen days is 13 November; registration-end plus seven days is 22 December. The earlier statutory model date is 13 November.
Illustrative example 2: Very short final period
The last registration day is 5 October 2026. For the October part-month, seven days after expiry is 12 October, while thirteen days after month-end is 13 November. The earlier date is 12 October, not the following month's routine date.
Illustrative example 3: Expiry at month-end
Registration ends on 31 October 2026. The competing dates are 7 November and 13 November. The earlier date is 7 November, six days before the month-end-based date.
Illustrative example 4: Mid-month expiry
Registration ends on 10 October 2026. Seven days later is 17 October; the other date is 13 November. The expiry-based model accelerates the date by 27 days. This model does not authorise supplies after registration ends.
Illustrative example 5: Month boundary in the seven-day count
Registration ends on 30 October 2026. Seven days later is 6 November, not 7 November. Compared with 13 November, the earlier date is seven days sooner. Use actual date arithmetic instead of adding a week to a remembered month-end.
Illustrative example 6: Cash surplus is not filing or automatic refund
Assume a ₹2 lakh registration advance and a correctly established ₹1.8 lakh discharge against it, with no other adjustments. Arithmetic surplus is ₹20,000. If registration ended on 31 October, the model filing date is still 7 November. Retain the return acknowledgment and satisfy refund conditions separately; a ₹20,000 balance does not prove either step occurred.
Ten-step verification table
| Step | Action | Evidence |
|---|---|---|
| 1 | Confirm the registration category | Retain the factual NRTP assessment and certificate. |
| 2 | Record the effective and last dates | Use actual registration evidence and any valid extension. |
| 3 | List calendar filing periods | Identify months and part-months within the relevant registration history. |
| 4 | Calculate the month-end date | Add thirteen days to the relevant calendar month-end. |
| 5 | Calculate the expiry date | Add seven days to the supported last registration day. |
| 6 | Select the earlier clock | Retain both inputs and the statutory comparison. |
| 7 | Check applicable relief and version | Review relevant notifications and the actual portal position for the period. |
| 8 | Reconcile payment evidence | Match discharge and funding records without equating them with filing. |
| 9 | Retain successful filing evidence | Record acknowledgment and actual filing date. |
| 10 | Review closure and refund separately | Confirm all required returns and the supported remaining deposit balance. |
Sixteen practitioner FAQs
1. Does NRTP mean every foreign company?
No. Apply the statutory category to the actual facts.
2. Is an Indian subsidiary automatically NRTP?
No. Foreign ownership alone does not establish the category.
3. Is GSTR-5 the same as GSTR-5A?
No. The prescribed populations differ.
4. Does the Act use twenty days for this monthly clock?
The current section 39(5) text used here states thirteen days.
5. Why mention older rule wording?
It explains why older compilations show 20 days. The Act used 13 days from 1 October 2022; Rule 63 was aligned from 1 November 2026.
6. Can registration expiry create an earlier date?
Yes. Calculate the seven-day alternative.
7. Can the date fall inside the final supply month?
Yes, as the short-period model shows.
8. Should a commercial event end replace the certificate date?
Only where the supported registration history establishes that date; do not assume identity.
9. Are these dates unconditional live-filing advice?
No. The models assume no applicable extension and require period-specific verification.
10. Does this guide establish a holiday concession?
No. None is assumed in the arithmetic.
11. Does a registration deposit prove a return was filed?
No. Retain the separate acknowledgment.
12. Does a bank debit prove successful tax discharge?
Reconcile it to the relevant portal payment record.
13. Can all credits be netted freely in the payment working?
No. Validate eligibility and tax-head utilisation separately.
14. Does the cash surplus automatically become refundable?
No. Apply the actual refund conditions, including the required return history.
15. What evidence should support a changed expiry date?
The actual valid extension or other legally relevant registration record.
16. What should the final calendar show?
Both statutory clocks, applicable relief, selected date and actual filing evidence.
Conclusion
For registered non-resident taxable persons, compare the statutory thirteen-day month-end clock with seven days after registration ends. Payment evidence and filing evidence remain separate controls.