GSTR-5 & GSTR-6 Returns
These two monthly GST returns are mandatory for specific categories of taxpayers to report their business activities for May 2026.

1. GSTR-5 (For Non-Resident Taxpayers)
Who files it? Business owners or suppliers from outside India who come to the country to carry out temporary business activities.

What is it? A return to declare details of all goods/services bought and sold within India during the month.

2. GSTR-6 (For Input Service Distributors - ISD)
Who files it? Head offices or central units that receive common invoices for the whole company.

What is it for? A return used to smoothly distribute the Input Tax Credit (ITC) collected at the head office out to its various branches across India.

Late Fee Alert: Missing the June 13 deadline attracts a statutory late fee of Rs 50 per day (Rs 20 per day for NIL returns) for each form until it is filed.