📅 GST Due Date Reminder – 13th November 2025: File GSTR-5 & GSTR-6 on Time!

The Goods and Services Tax (GST) system in India emphasizes timely compliance for all registered taxpayers. As part of the monthly GST compliance calendar, 13th November 2025 marks an important date for two specific returns — GSTR-5 and GSTR-6 — which apply to non-resident taxpayers and Input Service Distributors (ISDs), respectively.

Let’s understand the significance of these returns, who should file them, and why timely filing is crucial for seamless GST compliance.

🔹 1. Understanding GSTR-5 – For Non-Resident Taxable Persons

GSTR-5 is a monthly return that must be filed by non-resident taxable persons (NRTPs) who carry out taxable transactions in India during a specific tax period. These entities or individuals usually do not have a fixed place of business or residence in India but are required to comply with GST regulations for the duration of their taxable activity in the country.

Key Details About GSTR-5

  • Purpose: To report details of outward taxable supplies, inward supplies, and tax payable.

  • Applicability: Non-resident taxable persons registered under GST.

  • Period Covered: For the month of October 2025.

  • Due Date: 13th November 2025.

Information Required in GSTR-5

  • Details of invoices issued for outward supplies.

  • Credit and debit notes issued.

  • Tax liability and input tax credit (if applicable).

  • Details of goods and services imported or exported during the period.

  • Any amendments or corrections made to earlier returns.

Importance of Filing GSTR-5 on Time

Non-resident taxpayers generally engage in short-term business operations during exhibitions, trade fairs, or specific projects. Since they operate under temporary registration, timely filing ensures compliance and smooth closure of their GST obligations in India.
Delay in filing can lead to:

  • Late fees under Section 47 of the CGST Act,

  • Interest on outstanding tax liabilities, and

  • Difficulties in claiming ITC or obtaining refunds.

🔹 2. Understanding GSTR-6 – For Input Service Distributors (ISD)

GSTR-6 is a monthly return that must be filed by Input Service Distributors (ISDs). ISDs are typically head offices or centralized units of an organization that receive invoices for input services and distribute the Input Tax Credit (ITC) to their respective branches or units.

This return ensures proper flow of ITC within the same organization, avoiding duplication or mismatch.

Key Details About GSTR-6

  • Purpose: To furnish details of input tax credit received and distributed among branches or units.

  • Applicability: Input Service Distributors (ISDs) registered under GST.

  • Period Covered: For the month of October 2025.

  • Due Date: 13th November 2025.

Information to Include in GSTR-6

  • Details of invoices received for inward supplies.

  • Distribution of ITC to respective GSTINs (branches).

  • Amendments made to previous returns, if any.

  • Reversal of ITC (if applicable).

  • Summary of total ITC distributed and adjustments made.

Why Filing GSTR-6 Matters

Filing GSTR-6 on time ensures that all eligible input tax credits are properly distributed and reflected in the electronic credit ledger of the receiving branches.
Failure to file or delays can lead to:

  • Disruption in ITC flow, affecting working capital.

  • Mismatch in GSTR-2B and GSTR-3B, leading to compliance issues.

  • Penalties and interest for non-compliance.

By staying punctual with GSTR-6 filing, businesses can maintain a transparent and compliant ITC chain — an essential factor for efficient tax management.

🧾 Penalties for Late Filing of GSTR-5 & GSTR-6

To encourage timely compliance, the GST law imposes specific penalties for delayed filing:

  • Late Fee: ₹50 per day of delay (₹25 each under CGST and SGST Acts).

  • For NIL returns, the late fee is reduced to ₹20 per day (₹10 each under CGST and SGST).

  • Interest: 18% per annum on the outstanding tax amount, calculated from the due date until payment.

Timely filing helps businesses avoid these additional costs and maintain a good compliance track record with the GST department.

💡 Tips for Hassle-Free GST Compliance

  1. Maintain Proper Records: Keep all invoices, import/export documents, and ITC details organized.

  2. Use Reliable Software: Automate GST return filing using trusted accounting tools or professional support.

  3. Reconcile Regularly: Match GSTR-1, GSTR-3B, and GSTR-2B data to avoid mismatches.

  4. Plan Early: Avoid last-minute technical glitches by preparing returns ahead of time.

  5. Consult Experts: Tax professionals can guide you through complex filings and compliance strategies.

🏢 Stay Compliant with Taxla Services P. Ltd

At Taxla Services P. Ltd, we specialize in providing complete GST compliance solutions — from registration to monthly and annual filings. Our team of experienced professionals ensures your business meets all statutory deadlines while optimizing tax efficiency.

We assist clients across Tamil Nadu with:

  • GST Registration and Return Filing

  • GSTR-1, 3B, 5, 5A, 6, 7, and 8 Filing

  • ITC Reconciliation

  • TDS/TCS Compliance

  • Business Taxation and Audit Services

Stay compliant. Stay stress-free. File your GST returns on time with Taxla Services P. Ltd.

📞 Contact us today: +91 7305701454
📧 Email: auditsiva2@gmail.com
🌐 Website: www.taxlaservices.com

#TaxlaServices #GSTR5 #GSTR6 #GSTDuedates #GSTCompliance #TaxConsultant #BusinessTaxation #GSTFilingInChengalpattu #FinanceUpdates #TaxTips #BestAuditorInTamilnadu



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