GSTR-5A is a Return to be furnished by Online Information and Database Access or Retrieval (OIDAR) services provider to un-registered person or customers, on the GST Portal for the services provided from a place outside India to a person in India, other than a registered person.
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. Vide Notification No. 69/2017 – Central Tax; dated 21/12/2017, CBEC extends the time limit for filing GSTR-5A to 31.01.2018 for the months from July’17 to October’17.
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:
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 view details of interest, or any other amount and offset the liabilities etc. in their GSTR-5A.
You cannot file GSTR-5A for current period, if return for the previous tax period has not been filed.
GSTR-5A return can be filed for a period only after making full payment of taxes and other liabilities.
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 on the Indian mobile number of authorized signatory mentioned in the registration application. If mobile number is obtained from Indian Service provider, then SMS will also be sent to the authorized signatory.
No, there is no Electronic Credit Ledger maintained for GSTR-5A.