Form GSTR-5A

Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable 1[persons in India online recipient (as defined in Integrated Goods and Services Tax Act, 2017) and to registered persons in India]

  1. GSTIN of the supplier-
  2. (a) Legal name of the registered person – (b) Trade name, if any –
  3. Name of the Authorised representative in India filing the return –
  4. 2[Period: Month – Year –Period: Month-______ Year-4(a)   ARN:4(b)   Date of ARN:”;]
  5. Taxable outward supplies made to 3[consumers non-taxable online recipient] in India

GSTR-5a Table 1

5A. Amendments to taxable outward supplies to non-taxable 4[persons online recipient] in India

GSTR-5a Table 5A

5[5B. Taxable outward supplies made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered person on reverse charge basis]

 

(Amount in Rupees)

]

6[5C. Amendments to the taxable outward supplies made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered persons on reverse charge basis.

                                                                            (Amount in Rupees)

]

6. Calculation of interest, penalty or any other amount

GSTR-5a Table 6a GSTR-5a Table 6b

7. Tax, interest, late fee and any other amount payable and paid

GSTR-5a Table 7

GSTR-5a Verification

1. Substituted vide Notification No.38/2023 -CT dated 04-08-2023

2.Substituted vide Notification No.38/2023 -CT dated 04-08-2023

3.Substituted vide Notification No.38/2023 -CT dated 04-08-2023

4.Substituted vide Notification No.38/2023 -CT dated 04-08-2023

5.Inserted vide Notification No.38/2023 -CT dated 04-08-2023

6.Inserted vide Notification No.38/2023 -CT dated 04-08-2023