Form GSTR-5A is a Return to be furnished by Online Information and Database Access or Retrieval (OIDAR) services provider, of the services provided to un-registered person or customers, from a place outside India to a person in India.
Monthly Return(s) needs be filed by 20th of the month succeeding the Tax period to which the return pertains or by the date as may be extended by Commissioner.
Non-Resident Online Information and Database Access or Retrieval (OIDAR) services provider needs to file return in Form GSTR-5A. Filing of return is mandatory.
GSTR-5A needs to be filed even if there is no business activity (Nil Return) in the tax period.
GSTR-5A can be prepared using the following modes through:
Online entry of data on the GST Portal after log in
Using third party application of Application Software Provider (ASPs) through GST Suvidha Providers (GSPs)
Pre-requisites for filing GSTR-5A are:
Login to the GST Portal and click the Services > Returns > Returns Dashboard command to file GSTR-5A.
The taxpayer can furnish details of taxable outward supplies made to non-taxable persons/ consumers in India, amendment to the details furnished in preceding tax period(s) and to give details of interest, or any other amount to be paid by them and offset the liabilities etc. in their GSTR-5A.
No, GSTR-5A return cannot be filed for the current tax period, if return for the previous tax period has not been filed.
No, GSTR-5A return cannot be filed after making part payment of taxes. It can be filed only after, making full payment of taxes and other liabilities for the return period.
No, OIDAR services provider cannot claim any ITC in GSTR-5A.
At present, there is no late fee in case of delayed filing of GSTR-5A.
After successful filing of the Form GSTR-5A, an acknowledgement is generated and an Email message is sent to the taxpayer and the SMS is also sent on the Indian mobile number of authorized signatory as mentioned in the registration application.
No, there is no Electronic Credit Ledger maintained for GSTR-5A.
No, you do not need to make any payment on the GST Portal if you have already made payment on the CBEC Portal for GSTR-5A liabilities. You just need to mention Payment Reference number and Date of the payment as generated in the CBEC Portal on the GST Portal before filing GSTR-5A. Payment Reference number should be either numeric or alpha numeric and should be upto 25 digits.